Amal Usaha Muhammadiyah Units (AUMs) are the unit responsible to utilize and develop the relevant projects of Muhammadiyah awqaf assets in order to benefit the society in general. This paper aims to explore the AUMs’ priority toward what types of development that Muhammadiyah should considered for the present development of awqaf assets. Therefore to accomplish this purpose, five (5) top management of AUM and two (2) leaders of Muhammadiyah were interviewed. This study employs analytical hierarchy process (AHP) analysis to identify AUMs rank their priority of development in the present day as well as the priority the barrier and the solution in managing awqaf assets. The result showed that AUMs prefer to channel their waqf assets for Muhammadiyah waqf development to in following rank order: (1) education, (2) health care/hospital, (3) religious/social care and welfare, (4) holding company and corporation (trade and commerce), (5) financial industries. The analysis also showed the priority of barriers in Muhammadiyah awqaf management contained in Nazhir side for their low competency and low enforcement in management and regulation.