Penelitian ini bertujuan untuk mengetahui belanja pemerintah terhadap kemiskinan dan pengangguran di kalimantan utara secara parsial dan simultan. dalam penelitian ini menggunakan metode kuantitatif. jenis data yang digunakan dalam penelitian ini yaitu data skunder meliputi belanja modal, belanja bantuan sosial dan belanja barang dan jasa, kemiskinan dan pengangguran tahun 2017- 2023 di kabupaten/kota, provinsi kalimantan utara yang diperoleh dari badan pusat statistik dan direktorat jenderal perimbangan keuangan kementrian keuangan kabupaten/kota di provinsi kalimantan utara. analisis data pada penelitian ini menggunakan regresi data panel. hasil perhitungan data yang digunakan dengan aplikasi e-views 10. maka hasil yang diperoleh menunjukkan secara parsial variabel belanja modal dan belanja bantuan sosial berpengaruh secara signifikan terhadap kemiskinan sedangkan variabel belanja barang dan jasa tidak berpengaruh parsial terhadap kemiskinan dan variabel belanja modal tidak berpengaruh secara parsial terhadap pengangguran sedangkan variabel belanja bantuan sosial dan variabel barang dan jasa berpengaruh secara parsial terhadap pengangguran. secara simultan variabel belanja modal, belanja bansos dan belanja barang dan jasa berpengaruh signifikan terhadap kemiskinan dan pengangguran di kalimantan utara. belanja modal, belanja bantuan sosial dan belanja barang dan jasa mampu menjelaskan pengaruh terhadap variabel kemiskinan daerah kalimantan utara sebesar 99,8%. sedangkan sisanya sebesar 0,2% dipengaruhi oleh variabel lain yang tidak termasuk dalam model penelitian ini dan belanja modal, belanja bantuan sosial dan belanja barang dan jasa mampu menjelaskan pengaruh terhadap variabel pengangguran daerah kalimantan utara sebesar 98,6%. sedangkan sisanya sebesar 1,4% dipengaruhi oleh variabel lain yang tidak termasuk dalam model penelitian ini kata kunci: belanja modal, belanja bantuan social, belanja barang dan jasa, kemiskinan dan pengangguran

This study aimed to determine the government spending on poverty and unemployment in north kalimantan partially and simultaneously. this researh used a quantitative method. the type of data used in this study was secondary data including capital expenditure, sosial assistance expenditure and goods, service expenditure, poverty and unemployment in 2017 to 2023 in regencies/cities, north kalimantan province obtained from the central statistics agenci and the directorate general of financial balance of ministry of regency/cities finance in north kalimantan province. the data analysis in this study used panel data regression. the result of data calculation used with the e-views 10 application. therefore, the results show that partially the variables of capital expenditure and social assistance expenditure had a significan effet on poverty while the variables of goods and service expenditure had no partial effect on poverty and the variable of capital expenditure do not have a partial effect on unemployment. simultaneously, the variables of capital expenditure, social assistance expenditure and goods and services expenditure had a significant effect on poverty and unemployment in north kalimantan. capital expenditure, social assistance expenditure and goods and services expenditure were able to explain the influence on the poverty variable in north kalimantan by 99.8%. while the remaining of 0.2% was influenced by other variables that were not include in this research model and capital expenditure, social assistance expenditure and goods and services expenditure were able to explain the influence on the poverty variable in north kalimantan regional unemployment variable of 98.6%. while the remaining of 1.4% was influenced by other variables that were not include in this research model. keywords: capital expenditure, aocial assistance expenditure and goods and services expenditure, poverty and unemployment