ANALISIS PENERAPAN UNSUR LINGKUNGAN PENGENDALIAN SPIP DI LINGKUNGAN PEMERINTAH KABUPATEN KUTAI KARTANEGARA (ANALYSIS TOWARDS THE IMPLEMENTATION OF CONTROL ENVIRONMENT EVALUATION (SPIP) IN THE GOVERNMENT OF KUTAI KARTANEGARA)

Authors

  • Kemal Hidayah dan Rustan A.

DOI:

https://doi.org/10.24258/jba.v11i1.186

Abstract

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.

Keywords : Control Environment, SPIP, Government of Kutai Kartanegara Regency 

Kajian ini bertujuan untuk melihat penerapan salah satu unsur SPIP yaitu unsur lingkungan pengendalian, khususnya pada elemen Penyusunan dan Penerapan Kebijakan Yang Sehat Tentang Pembinaan Sumber Daya Manusia di Lingkungan Pemerintah Kabupaten Kutai Kartanegara. Dengan mengadopsi mekanisme survey dan pengolahan data dari BPKP, kajian ini menemukan bahwa masih terdapat sub elemen yang dikategorikan “tidak memadai” yaitu, penerimaan dan retensi pegawai didasarkan pada prinsip-prinsip integritas, dan kompetensi yang diperlukan dan evaluasi kinerja pegawai dan kompensasi atas kinerja. Oleh karena itu, Pemerintah Kabupaten Kutai Kartanegara perlu melakukan upaya-upaya ekstra untuk menciptakan pembinaan SDM aparatur yang lebih produktif, berorientasi pada kompetensi dan penghargaan terhadap prestasi kerja pegawai.

Kata Kunci : Lingkungan Pengendalian, SPIP, Pemerintah Kabupaten Kutai Kartanegara

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How to Cite

dan Rustan A., K. H. (2015). ANALISIS PENERAPAN UNSUR LINGKUNGAN PENGENDALIAN SPIP DI LINGKUNGAN PEMERINTAH KABUPATEN KUTAI KARTANEGARA (ANALYSIS TOWARDS THE IMPLEMENTATION OF CONTROL ENVIRONMENT EVALUATION (SPIP) IN THE GOVERNMENT OF KUTAI KARTANEGARA). Jurnal Borneo Administrator, 11(1). https://doi.org/10.24258/jba.v11i1.186

Issue

Vol. 11 No. 1 (2015): April 2015

Section

Articles

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Copyright (c) 2015 Author(s)

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