perhatikan $image = $direc.$data;

<?php
mysql_connect("localhost","root","123");
mysql_select_db("pengelolaan");
include "pdf/fpdf.php";
$FILE=$_POST['FILE'];
$direc='upload/';
$tgl = date('d-M-Y');
    $pdf = new FPDF();
    $pdf->Open();
    $pdf->addPage();
    $pdf->setAutoPageBreak(false);
    $pdf->setFont('Arial','',12);
        $yi = 60;
        $ya = 55;
    $pdf->setFont('Arial','',9);
    $pdf->setFillColor(222,222,222);
    $pdf->setXY(10,$ya);
    $ya = $yi + $row;
    $sql =
    mysql_query("SELECT `FILE` FROM `tm_spt`
        WHERE `FILE` LIKE '%FILE%'") or die(mysql_error());
    //$i = 1;
    $no = 1;
    $max = 100;
    $row = 20;
    $pdf->setXY(10,$ya);
    $pdf->setFont('arial','',9);
    $pdf->setFillColor(255,255,255);

while($data = mysql_fetch_array($sql))
{
    $image = $direc.$data;  //upload/array ???

    $pdf->Image($image,1,1,3,3);

    $pdf->Ln();
    $ya = $ya+$row;
    $no++;
    //$i++;
    /* $dm[NO_SPT] = $data[NO_SPT];  */
}

$pdf->output();