Let KAYAK do the searching
Based on KAYAK hotel searches, the most popular destination is Kota Kinabalu (73% of total searches to Borneo). The next most popular destinations are Kuching (22%) and Balikpapan (3%). Searches for hotels in Jerudong (3%) are also popular.
KAYAK users have found double rooms in Borneo for as cheap as $10 (Miri) in the last 3 days. The average price is $83.