Strata of the Middle Miocene Balikpapan Formation from the Lower Kutai basin are well exposed in a section near the Samarinda city, East Kalimantan, Indonesia. The succession is characterized by thick sandstone bodies alternating with shales and coal beds. A 250 m thick composite section of exposed sediments (not including the soil interval) was measured, from which 25 coal samples were collected. Petrographic, microlithotype, and maceral analyses were performed in order to determine the depositional environment of the Samarinda coals. In order to assess the development of paleomires, coal facies diagrams were obtained from microlithotype and maceral composition. According to the organic petrologic results, the Samarinda coals represent a highly degraded humodetrinite-rich group deposited from terrestrial into telmatic condition of peat formation with vegetation characteristics of highly degraded woody forest type evolved under alternate oxic to anoxic moor conditions. These formed with intermittent moderate to high flooding as the paleopeat environment shifted from mesotrophic to ombrotrophic.