This study aims to analyze and identify efforts to develop employees in improving performance in the area of the Department of Regional Income of Banyuwangi Regency. The Department of Regional Income of Banyuwangi Regency is one of the regional apparatus in the Banyuwangi Regency Government which organizes government affairs in the area of regional income. The development of human resources in this department is very important to do in an effort to improve the quality of human resources in the broadest sense through the implementation of education, training and coaching on an ongoing basis so as to improve employee performance in order to achieve organizational goals. This study uses a qualitative approach which is a research procedure by producing descriptive data in the form of written or oral words from people and observed behavior. The focus of qualitative research is holistic so that qualitative research establishes its research based on the overall social situation under study which includes aspects of place, actor, and activity that interact synergistically. The research subjects in this study were informants who were employees of the Banyuwangi Regency Government. Data collection uses 3 stages or process activities, namely the process of entering the background (getting in), when in the research location (getting a long), and the process of collecting data (logging the data).The results of the study showed that the development of employees in the Department of Regional Income of Banyuwangi Regency was carried out without proper planning. The development carried out is only incidental and not sustainable. The results also show that the placement of employees who are not adjusted to mastery of knowledge possessed by the employees concerned which results in the performance of employees in the Department of Regional Income of Banyuwangi Regency is not optimal, so that the target of organizational performance is not achieved.
