ANALISIS PENERAPAN UNSUR LINGKUNGAN PENGENDALIAN SPIP DI LINGKUNGAN PEMERINTAH KABUPATEN KUTAI KARTANEGARA

This study aims to look at the application of one of the elements of SPIP, Control Environment Evaluation, especially the Policy Formulation Element and Implementation of a Good Policy On Human Resource Development in thegovernment of Kutai Kartanegara. By adopting the survey mechanism and data processing of BPKP, the study found that there are subelements that are categorized as "inadequate" namely acceptance and retention of employees based on the principles of integrity, competence required, and evaluation of employee performance and compensation for performance. Therefore, the Government of Kutai Kartanegara need to make extra efforts to create the more productive human resource development, competence and appreciation oriented on the performance of employees.