<![CDATA[ABSTRAK Pengelolaan sumber daya alam, khususnya mineral dan batubara, di Kalimantan Barat menghadapi tantangan signifikan dalam penerapan prinsip-prinsip good governance, terutama akuntabilitas. Penelitian ini bertujuan untuk menganalisis penerapan konsep good governance dalam Undang-Undang Nomor 3 Tahun 2020 tentang Pengelolaan Mineral dan Batubara, serta mengidentifikasi tantangan dan hambatan dalam implementasinya. Metode penelitian yang digunakan adalah yuridis empiris dengan pengumpulan data primer melalui wawancara dan data sekunder dari studi kepustakaan.Hasil penelitian menunjukkan bahwa meskipun Undang-Undang Nomor 3 Tahun 2020 memberikan kerangka hukum yang jelas, implementasi prinsip akuntabilitas masih lemah. Transparansi dalam pengelolaan sumber daya alam kurang memadai, dan partisipasi publik dalam proses pengambilan keputusan sering kali bersifat formalitas. Selain itu, pengawasan terhadap kegiatan pertambangan di Kalimantan Barat masih menghadapi kendala, seperti keterbatasan sumber daya manusia dan anggaran.Rekomendasi yang dihasilkan dari penelitian ini mencakup peningkatan transparansi, partisipasi publik yang lebih aktif, penguatan pengawasan, pendidikan masyarakat mengenai hak-hak mereka, serta evaluasi dan penegakan hukum yang lebih tegas. Dengan demikian, diharapkan pengelolaan sumber daya alam di Kalimantan Barat dapat dilakukan secara berkelanjutan dan bertanggung jawab, memberikan manfaat yang adil bagi masyarakat dan lingkungan. Kata Kunci: Good Governance, Prinsip Akuntabilitas, Mineral dan Batubara ABSTRACT Management of natural resources, especially minerals and coal, in West Kalimantan faces significant challenges in implementing the principles of good governance, especially accountability. This research aims to analyze the implementation of the concept of good governance in Law Number 3 of 2020 concerning Mineral and Coal Management, as well as identifying challenges and obstacles in its implementation. The research method used is empirical juridical by collecting primary data through interviews and secondary data from literature studies. The research results show that although Law Number 3 of 2020 provides a clear legal framework, implementation of the principle of accountability is still weak. Transparency in natural resource management is inadequate, and community participation in decision-making processes is often a formality. Apart from that, supervision of mining activities in West Kalimantan still faces obstacles, such as limited human resources and budget. Recommendations resulting from this research include increasing transparency, more active public participation, strengthening supervision, educating the public regarding their rights, as well as stricter evaluation and law enforcement. Thus, it is hoped that the management of natural resources in West Kalimantan can be carried out sustainably and responsibly, providing fair benefits for the community and the environment. Keynote: Good Governance, Principle of Acuntability, Minerals and Coal]]>
