ANALISIS SISTEM PENGENDALIAN INTERNAL REALISASI ANGGARAN BELANJA PADA DINAS TENAGA KERJA KABUPATEN BLITAR

The aim of this research is to analyze the internal control system for budget realization at the Blitar Regency Manpower Service. This type of research is descriptive research with a qualitative approach. This type of descriptive research aims to provide an explanation of a situation based on facts. The data analysis steps in the research to determine the internal control system for budget realization at the Blitar Regency Manpower Service use the Committee of Sponsoring Organization of Treadway Commission (COSO) theory. From the research results, it can be seen that the internal control system for the realization of the expenditure budget at the Blitar Regency Manpower Service, when viewed from the control environment, is that there are efforts to increase the discipline of employees and leaders who always try to control the activities carried out. If we look at the risk assessment, it can be seen that the department has established a policy that prioritizes the main activities/objectives, takes into account the risk assessment process, is determined by written policies and procedures, is implemented in accordance with what has been determined and activities are always monitored and evaluated regularly. periodically to ensure the existence of internal control activities for budget realization. Control activities carried out include the use of data entry through the system, carrying out data validation, carrying out recording, reporting, investigating and correcting incorrect data immediately and conducting reviews of financial reports. Monitoring activities that are not carried out by the department include not carrying out measurements in the implementation of the results that have been achieved and not carrying out continuous monitoring.