<![CDATA[Kutai Kartanegara Regency, East Kalimantan Province, has long depended on coal mining and petroleum as its primary economic drivers. This dependence creates structural vulnerability to global commodity price fluctuations and long-term sustainability challenges. This article presents a systematic literature review examining tourism as an alternative sector for regional economic transformation in Kutai Kartanegara. Drawing on 15 peer-reviewed studies from 2016–2024, the review synthesizes evidence on: (1) the role of tourism-led growth and its multiplier effects on local economies; (2) community-based tourism (CBT) as an inclusive development model; (3) structural transformation theory as a framework for economic diversification; and (4) the specific potentials and constraints facing tourism development in resource-dependent regions. The review finds that tourism exhibits significant forward and backward economic linkages, stimulates SME growth and creative economy, and can meaningfully reduce reliance on extractive industries. Key barriers include infrastructure gaps, limited human resource capacity, and suboptimal governance coordination. The findings provide a theoretical and empirical foundation for the ongoing field research into tourism's transformative role in Kutai Kartanegara's regional economy.]]>
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