Basically treasures are created to be taken advantage of. The use of property can be done in two ways, by spending the object or using the property continuously while maintaining the perpetuation of the object, namely waqf. Waqf property from the side of the object can be in the form of immovable objects or movable objects, one of which is in the form of money. Waqf money is part of ijtihad in the field of developing Islamic economic potential. In Indonesia, through Law No.41 of 2004 concerning Waqf related to the distribution of waqf money, it has been regulated, namely through the services of Islamic Financial Institutions which are officially appointed as LKS-PWU (Islamic Financial Institutions receiving Waqf of Money) so that the presence of Islamic banking can be felt by all groups of people, both from the upper middle class or vice versa (poor people), considering the social intermediation function of banks that have not been explored to the maximum. Islamic banking is a system that aims to make a positive contribution to the achievement of the socio-economic goals of the Muslim community.