<![CDATA[Asymmetric decentralization is intended to accommodate the diverse geographical, institutional, and socio-economic characteristics of regions in Indonesia. However, border areas such as Kapuas Hulu Regency continue to face challenges in achieving equitable public services due to difficult geographical conditions, limited institutional capacity, fiscal dependence, and weaknesses in budget accountability. This study aims to analyze the relationship between government program governance and budget accountability, identify structural and administrative challenges affecting equitable public services, and formulate policy implications for strengthening asymmetric decentralization in Kapuas Hulu Regency. This study employed a qualitative approach through library research and systematic literature review. Secondary data were collected from academic publications, legislation, government documents, and other relevant sources published primarily between 2010 and 2024. Literature was identified through Google Scholar, Scopus, and ScienceDirect and analyzed through data reduction, thematic presentation, synthesis, and conclusion drawing. The findings indicate that equitable public service delivery in Kapuas Hulu is constrained by difficult geographical accessibility, dispersed settlements, limited infrastructure, bureaucratic capacity gaps, and high dependence on central government transfers. The literature synthesis also indicates that weak transparency and internal supervision increase the risk of budgetary irregularities, while digital transformation can strengthen administrative transparency, budget monitoring, and public service effectiveness when supported by adequate infrastructure and human resource capacity. The study recommends reformulating Minimum Service Standards based on regional typology, implementing outcome-based budgeting, strengthening digital infrastructure and budget supervision, improving bureaucratic capacity and integrity, and institutionalizing participatory oversight to support more adaptive, accountable, and equitable public service governance in border regions.]]>
