<![CDATA[Objective & object: This study aims to analyze whether the internal control affect the accountability of waqf nazir. Specifically, we examine the effects of internal control structure on the effectiveness of the internal control of the waqf nazir and the effectiveness of internal control on the accountability of waqf nazir. Methods: This study uses a quantitative approach to test the hypothesis and aims to generalize the results. The total population in this study is 407 cash waqf nazirs registered with the Indonesian Waqf Agency in October 2023. We used online questionnaire, this study got 65 waqf nazir as a sample. The data analysis in this study uses second-order construct analysis by Warp PLS 7.0. Results & Conclusions: The results of the study showed that the internal control structure did not have a significant effect on the effectiveness of the internal control of the waqf nazir. The effectiveness of internal control affects the accountability of the money waqf nazir. Limitations: This study used small sample, the future research on internal control in the waqf context should get bigger sample. Implications: By understanding the condition of nazirs, the results of this study can provide suggestions to the Indonesian Waqf Agency (BWI) to encourage nazirs to improve their organization. NGOs can improve their organizational learning by implementing an excellent internal control system. Keywords: Internal Control, Accountability, Waqf, Nazir.]]>
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