<![CDATA[This study explores local business perspectives on urban development in Samarinda, Indonesia, focusing on infrastructure, regional economic transformation, business opportunities, and challenges of urban growth. Using a qualitative descriptive case study approach, data were collected through semi-structured interviews with 18 purposively selected informants representing government agencies, business associations, retail businesses, restaurants, traditional traders, service providers, academics, and community leaders, and analyzed thematically with triangulation to ensure credibility. Findings show urban development is generally perceived positively, as improved infrastructure, accessibility, and public services expand business opportunities, increase customer mobility, and strengthen regional economic activity. However, challenges were also identified, including rising operational costs, increased competition, higher rental prices, and the vulnerability of traditional businesses amid rapid urban transformation. Perceptions were shaped not only by economic outcomes but also by governance quality, participation, institutional support, and distributive fairness—findings that support stakeholder theory, participatory governance, and regional economic development perspectives. Overall, urban development significantly contributes to regional economic transformation, though sustainable growth requires balancing progress with social equity through participatory planning, targeted SME support, and effective institutional coordination, offering practical recommendations for inclusive urban policymaking.]]>
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