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This study examines the integration of Sound Governance principles within the sustainable tourism policy cycle to address institutional fragmentation and evaluation inefficiencies in developing economies. Using a sequential explanatory mixed-methods design, the research develops a multidimensional evaluation framework aligned with the Sustainable Development Goals (SDGs), analyzing policy performance across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative phase utilizes 17 adapted SDG indicators to measure policy efficacy, while the qualitative phase employs semi-structured interviews and stakeholder mapping to deconstruct power dynamics in multi-actor co-management structures. The findings reveal that Sound Governance—specifically transparency and accountability—serves as a critical catalyst for policy effectiveness, significantly influencing destination sustainability through an input-process-output-outcome-impact pathway. Empirical evidence from the case of Penglipuran Village, Bali, corroborates these results, demonstrating that indigenous institutional legitimacy enhances social responsiveness but remains vulnerable to overtourism-driven economic dependency. Notably, the study demonstrates that integrating SDGs into the policy evaluation cycle transforms assessments from mere administrative formalities into strategic instruments for long-term demand stability and ecosystem preservation. These findings position Sound Governance as a strategic intangible asset, offering theoretical contributions to development administration and practical guidance for policy-makers navigating the complexities of sustainable destination management in competitive global markets

Gotong royong is a cultural value deeply embedded in Indonesian society, especially in Penglipuran Village, Bali. This village preserves local wisdom that prioritizes togetherness and cooperation in various aspects of life. This study aims to analyze the implementation of gotong royong values in the daily lives of Penglipuran residents and how these values are taught to younger generations. Using a qualitative method with in-depth interviews, the findings reveal that gotong royong is practiced in environmental cleanliness, traditional ceremonies, and other social activities. These values are passed down through informal education within families and project-based activities in schools. Despite the lack of financial support from the government, the community maintains the spirit of gotong royong through social sanctions for those who do not participate. This study highlights how local wisdom can serve as an effective medium for instilling the values of gotong royong in younger generations.

 Penglipuran village is a traditional village and one of the villages in Bangli Regency, Bali. Penglipuran village is one of the villages that has its own uniqueness as a tourist village that is not owned by other villages. This research focuses on the traditional village of Penglipuran using qualitative descriptive analysis method, where the data is taken from research objects consisting of local residents. The result of the study show that the uniqueness of Penglipuran Village covers several aspects, namely Penglipuran Village as an economic driver and on the other hand, the achievement of equal distribution of basic education in Penglipuran Village.