Tujuan penelitian ini adalah untuk mengetahui efektifitas dari belanja pemerintah dalam pembentukan PDRB di Provinsi Kalimantan Utara, serta untuk mengetahui sektor-sektor yang termasuk dalam kategori sektor unggul di Provinsi Kalimantan Utara. Penelitian ini merupakan penelitian Time Series dengan objek penelitian yaitu belanja pemerintah dan Produk Domestik Regional Bruto (PDRB) di Provinsi Kalimantan Utara. Data yang digunakan adalah data sekunder. Metode alat analisis yang digunakan adalah, analisis Incremental Capital Output Ratio (ICOR) dan Location Quotient (LQ). Berdasarkan hasil analisis ICOR, belanja pemerintah bersifat efektif dalam pembentukan PDRB di Provinsi Kalimantan Utara pada tahun 2017, 2018, 2019, dan 2021. Sedangkan pada tahun 2020 belanja pemerintah bersifat tidak efektif dalam pembentukan PDRB di Provinsi Kalimantan Utara. Untuk hasil ICOR pada daerah di Provinsi Kalimantan Utara daerah yang belanja pemerintahnya bersifat efektif dalam pembentukan PDRB adalah Kota Tarakan, Kabupaten Bulungan, dan Kabupaten Nunukan. Sedangkan daerah yang belanjanya tidak efektif dalam pembentukkan PDRB di Provinsi Kalimantan Utara adalah Kabupaten Malinau dan Kabupaten Tana Tidung. Berdasarkan hasil analisis Location Quetient (LQ) menyatakan bahwa provinsi Kalimantan Utara memiliki sektor unggulan diantaranya yaitu, pertanian, kehutanan, dan perikanan; pertambangan dan penggalian; konstruksi; transportasi dan pergudangan; administrasi pemerintahan, pertahanan, dan jaminan sosial wajib.

Kata kunci : Belanja Pemerintah, Incremental Capital Output Ratio (ICOR), Location Quotient (LQ), Produk Domestik Regional Bruto (PDRB).

The purpose of this study was to establish the effectiveness of government expenditure in forming GRDP and the sectors in North Kalimantan Province that are classified into the category of superior sectors. This was a time series study with the subject matter being government spending and gross regional domestic product (GRDP) in Nort Kalimantan Province. The data provided was secondary. Incremental capital output ratio (ICOR) and Location Quotient (LQ) analysis were used as analytical tools. According to the ICOR research, the ICOR value of North Kalimantan Province in 2017 was 137,11%, 168,69% in 2018, 123,56% in 2019, 382,41 in 2020, and 114,92% in 2021. With an average of 185,34%, effective government expenditure on the development of GRDP occurred in North Kalimantan Province in 2017, 2018, 2019, and 2021. However, government investment in Nort Kalimantan Province could be more efficient in forming GRDP in 2020. And for the findings of the ICOR study foe each region, Tarakan city earned 146,83%, Bulungan Regency received 624,32%, Nunukan Regency received 474,22%, Malinau Regency received 1073,38%, and Tana Tidung Regency received 1217,51%. As a result, Tarakan City, Bulungan Regency, and Nunukan Regency have more effective government expenditures in forming GRDP than the nationwide average of 707,25%. Still Malinau Regency and Tana Tidung Regency have less effective government expenditures in forming GRDP. North Kalimantan Province contributes to agriculture, forestry, and fisheries by 1,33%; mining and quarrying by 3,46%; construction by 1,20%; transportation and warehousing by 1,53%; and government administration defense, and mandatory social security by 1,47%, in accordance to the Location Quotient (LQ) analysis. Keywords: Goverment Expenditure, Incremental Capital Output Ratio (ICOR), Location Quotient (LQ), Gross Regional, Domestic, Product (GRDP)