This research was carried out in Tanah Datar Regency, precisely at the Tanah Datar Regency Waqf Agency. The purpose of this study is to determine the size of the income of small and medium enterprises (MSE) before and after being given waqf funds by the Tanah Datar Regency. Waqf Board and also to determine the role of the distribution of waqf funds by the Indonesian Waqf Board of Tanah Datar Re…