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Elis Pirna; Trio Saputra

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

Alya Maha Devi Tahta Amrina; Gladys Greselda Gosal

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

In an increasingly competitive business environment, particularly within the tourism industry, an organisation's ability to innovate and design effective strategic planning has become a critical factor in sustaining and improving organisational performance. This study aims to analyse the effect of innovation and strategic planning on organisational performance at Kampung Coklat Blitar Educational Tourism. This study employed a quantitative approach, with data collected through questionnaire distribution involving 53 respondents. The sampling was conducted using a saturated sampling technique (census), in which all members of the population were used as research samples. The sampling criteria consisted of senior-level active employees with a minimum of eight years of work experience and managers at Kampung Coklat Blitar Educational Tourism. Data analysis was carried out using the SPSS software. The results of the study indicate that innovation has a positive and significant effect on organisational performance with a P-value of 0.006 and a T-statistic of 2.869. Furthermore, strategic planning also has a positive and significant effect on organisational performance with a P-value of < 0.001 and a T- statistic of 5.573.

Ety Setiawati; Widia Ningsi

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Evolving tourism trends indicate a transition among tourists from merely visual recreation (hedonic) toward transformative travel (eudaimonic), which is oriented toward self-reflection and the search for meaning in life. Museum Topeng Cirebon holds significant potential for transformative tourism due to its mask collection that is rich in life philosophies. The urgency of this research is to analyze these transformative tourism experiences to support the quality of tourists' intellectual experiences and the sustainability of local culture. This qualitative research employed thematic analysis with purposive sampling techniques, involving 70 respondents who completed a Google Form questionnaire, which was further supported by interviews and a literature review. The results from the pre-visit phase showed that initial motivations were dominated by hedonic tourism at 37.1%. During the visit, a transformation occurred; tour guides acted as human catalysts in building narrative engagement (62.9%), and the chronological, philosophical flow of the masks sparked an awakening of consciousness for 80% of respondents. In the post-visit phase, eudaimonic impacts were experienced by 91.4% of respondents, including an expanded worldview (37.1%) and a commitment to becoming agents of cultural change (27.1%). However, operational challenges remain, including inconsistent opening hours and a lack of digital self-information facilities.

Eliyunus Gulo; Esra Siahaan; Dian Lumbantobing; Josep Harianja; Josua Simatupang +1 more

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study aims to overhaul the conventional understanding of tourism through a missiological lens, by positioning social interactions at the Parbubu Tarutung Soda Water Tourism Object as the locus of Missio Dei (God's Mission) manifestation. Amidst the tendency of modern humans to be trapped in egocentrism, alienation, and minimal openness due to secular routines, God is present with a mission to transform human relations. Using a qualitative descriptive-theological method, this study analyzes three axes of social interaction (inter-tourists, tourists-managers, and tourists-local communities). The results of field research indicate that although the pattern of interaction between visitors is still minimalist and egocentric-group due to a purely physical recreation orientation, there is a strong spiritual modality in the service aspect (hospitality) of the managers that reflects the restoration of the image of God (Imago Dei). The absence of social conflict and the presence of sincere hospitality are identified not merely as business strategies, but as real implications of the work of the Holy Spirit who precedes the church (prevenient grace) in destroying human egoism. This study concludes that tourism can be an eschatological means by which social interactions are transformed into encounters that bring about God's Shalom, meaning that tourism can be a way to bring about God's peace through authentic encounters between tourists, rather than simply ordinary tourist transactions. The author recommends the reconstruction of public spaces in this destination as inclusive communal spaces that facilitate reconciliation and social transformation.

Melisa Manurung; Tio R. J. Nadeak; Yulia Kurnia Sari Sitepu; Elisamark Sitopu; Rusmauli Simbolon

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to describe gazebo management strategies as tourism infrastructure to increase visitor attraction at Pasir Putih Parparean II Beach, Porsea Subdistrict, Toba Regency. The beach is a unique destination in the Lake Toba area, characterized by fine white sand that is rarely found in the region. However, visitor data from the Toba Regency Tourism Office reveals a significant decline, from 35,304 visitors in January–April 2023 to only 1,550 visitors in January–August 2025. This decline is closely linked to the unplanned construction of permanent gazebos on the beach area, which has reduced the open space that constitutes the beach’s main attraction. This study employed a descriptive qualitative method. Data were collected through in-depth observation, semi-structured interviews, and documentation. The key informants consisted of three beach managers: Herbert Napitupulu, Nora Pandiangan, and Her Hutasoit, selected purposively based on their direct involvement and in-depth knowledge. Two regular tourists were also included as additional informants. Data analysis followed the Miles and Huberman model, encompassing data reduction, data presentation, and conclusion drawing. The results indicate that gazebo management strategie including facility improvements, environmental landscaping, and the provision of supporting amenities contribute significantly to enhancing visitor comfort and tourism appeal. This study recommends more systematic and planned management, spatial restructuring of gazebo placement, and the implementation of effective promotional strategies to support Pasir Putih Parparean II Beach as a sustainable tourism destination.

Damayanti, Nadia; Puspasari, Shinta; Suhandi, Nazori

Teknik: Jurnal Ilmu Teknik dan Informatika 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Nature tourism is one of the sectors that plays an important role in supporting the development of regional tourism, including in Lahat Regency, which has significant waterfall tourism potential. Currently, many visitors share their reviews and experiences through digital platforms such as Google Maps. This review can be used as a source of information to understand the public's evaluation of the quality of tourist attractions. This study aims to examine public perception of tourist attractions in Lahat Regency using the Support Vector Machine (SVM) method. Research data were collected through scraping from Google Maps, totaling 500 reviews from five tourist attractions, namely Curup Maung, Curup Buluh, Senyawe Waterfall, Panjang Waterfall, and Green Canyon. The research stages include data preprocessing, consisting of cleaning, case folding, normalization, tokenization, stopword removal, and stemming. After that, feature extraction was carried out using the TF-IDF method and the classification process using the SVM algorithm. Based on the research results, the Support Vector Machine (SVM) method is able to perform sentiment classification quite well, although the accuracy level varies for each tourist attraction. Curup Maung and Panjang Waterfall achieved the highest accuracy level of 90%. Nevertheless, most visitor reviews were dominated by negative sentiments. This indicates that there are still several aspects that need to be improved, particularly related to tourist facilities and services. This research is expected to serve as a consideration for tourism managers and local governments in efforts to improve management quality as well as the development of tourism in Lahat Regency.

Rizky Adiansyah; Selamet Rahmadi; Jaya Kusuma Edy

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the socio-economic characteristics, income levels, and welfare levels of business actors at Lake Sipin Tourism, Jambi City. A descriptive survey approach was employed, involving 50 business actors as the sample selected through a saturated sampling technique. Data were collected using structured questionnaires, while descriptive analysis based on criteria established by the Central Statistics Agency was applied as the primary analytical tool. The findings reveal that the socio-economic profile of business actors is predominantly female, with an average age of 42 years, a senior high school educational background, and operating food-based businesses independently with considerably limited capital. In terms of income, the average monthly net income of Rp2,486,000 falls within the moderate category according to the Central Statistics Agency criteria, although 40% of respondents still belong to the low-income group. Meanwhile, the welfare level was measured through the proportion of food consumption expenditure relative to total household expenditure, which reached 48.41% per month, placing the majority of business actors within the moderate welfare category overall.

Putri Festiyanti, Wilda; Pipit Miranti, Indira; Puji Lestari, Fina; Nur'aeni, Jihan

jurnal ABDIMAS Indonesia 2026 STIKes Ibnu Sina Ajibarang

Desa Kotayasa merupakan salah satu desa yang memiliki potensi besar di bidang pertanian dan pariwisata. Mayoritas masyarakat bekerja sebagai petani serta pelaku usaha di sektor pariwisata yang berkontribusi terhadap perekonomian masyarakat dan daerah. Namun demikian, masih terdapat siswa yang putus sekolah akibat keterbatasan ekonomi sehingga memilih bekerja untuk membantu keluarga. Kondisi tersebut menyebabkan rendahnya akses pendidikan, termasuk kemampuan bahasa Inggris yang penting dalam mendukung sektor pariwisata dan komunikasi dengan wisatawan asing. Selain itu, masyarakat juga perlu memahami kosakata bahasa Inggris yang berkaitan dengan empon-empon sebagai komoditas lokal unggulan. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan kemampuan dasar bahasa Inggris peserta didik PKBM Desa Kotayasa melalui pelatihan simple present tense, simple past tense, dan pengenalan kosakata empon-empon dalam bahasa Inggris. Metode pelaksanaan menggunakan pendekatan partisipatif melalui ceramah interaktif, latihan terstruktur, diskusi, dan permainan edukatif berbasis gamifikasi. Kegiatan dilaksanakan secara komunikatif dan menyenangkan agar peserta lebih aktif dan mudah memahami materi. Hasil kegiatan menunjukkan adanya peningkatan kemampuan peserta dalam menyusun kalimat sederhana menggunakan simple present tense dan simple past tense, serta meningkatnya pemahaman kosakata empon-empon dalam bahasa Inggris. Program ini diharapkan dapat menjadi model pembelajaran kontekstual dan aplikatif bagi PKBM lainnya, khususnya pada wilayah berbasis pertanian dan pariwisata.

Fauzan Azmi; Farhan Indra

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the management of Ikhwanul Ikhlas Wisata Travel in Medan in terms of pilgrim recruitment processes, manasik guidance patterns, assistance systems in the Holy Land, as well as indicators and evaluation of customer satisfaction. The background of this study is based on the increasing competition among Umrah travel agencies, which requires professional, transparent, and customer-oriented services to build trust and loyalty. In this context, Ikhwanul Ikhlas Wisata becomes an interesting case due to its consistency in guiding pilgrims from the initial stage to post-return.This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews with three key informants representing management, the company director, and marketing personnel. Data analysis was conducted through data reduction, data display, and conclusion drawing to obtain a comprehensive understanding of Umrah travel management practices.The findings reveal that Ikhwanul Ikhlas Wisata implements a recruitment system that emphasizes transparency in package information, costs, facilities, and departure schedules. Manasik guidance is conducted through both theoretical and practical sessions on a regular basis and supported by competent tour leaders and mutawwif. Customer satisfaction is measured through indicators such as repeat participation, recommendations to family or relatives, and post-return testimonials. The evaluation of satisfaction is utilized as a foundation for continuous improvement in recruitment strategies, guidance patterns, and service quality.

Amelia, Rina; Jamil, Muhammad; Aris, Valentino

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to develop the sissenrekang.com website as a promotional medium for tourism in Enrekang Regency. The development was carried out using the WordPress CMS with the Research and Development (R&D) research method and the Four-D model (Define, Design, Develop, Disseminate), starting from the needs analysis stage, design, sketching, to creating a digital mockup. The functional validation results obtained a score of 100%, indicating full system feasibility. Further evaluation through Functional Suitability Analysis, Guttman Scale, and System Usability Scale (SUS) resulted in a score of 81.375, indicating a high level of feasibility and comfort of use. This website is expected to provide benefits for managers, facilitate access to information for users, and contribute to supporting the promotion and development of tourism in Enrekang Regency.

Ida Kusuma; Sukrisno Sukrisno; Tri Maryani

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Desa Manggihan in Semarang Regency is an environmental education tourism village supported by culinary MSMEs providing souvenirs. However, MSME actors faced challenges in business communication, including low self-confidence, suboptimal non-verbal communication, and an inability to deliver the Unique Selling Proposition (USP) of their products. This Community Service (PKM) activity aimed to improve verbal and non-verbal business communication skills, self-confidence, and elevator pitch techniques among partners. The method used was participatory training conducted on May 20, 2026, at the Manggihan Village Hall, involving three culinary MSME actors: producers of fried cheese cassava, crispy papaya floss, and peanut brittle (gula kacang). The activity stages included needs analysis, training, elevator pitch simulation, and qualitative descriptive evaluation through participatory observation. The results showed a significant improvement across all observed aspects. The MSME actors, who were previously passive and only mentioned prices/ingredients, became proactive, demonstrated better eye contact and open body language, and successfully delivered their product's USP briefly, clearly, and compellingly. This participatory training is proven effective in strengthening partners' business communication skills to better welcome tourists.

Ardiyanto Ardiyanto; Mokhamad Choirul Hudha

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine the role of youth organizations (Karang Taruna) in the development of the Grujakan Tluvalley tourist attraction in Barong Kulon Hamlet, Candi Village, Pacitan Regency, with a focus on their involvement in the management and development of community-based tourism (CBT). The research employs a qualitative approach with a case study design, where data were collected through semi-structured interviews, participatory observation, and documentation involving youth members, tourism managers, and the local community. The findings indicate that youth play an important role in operational management, digital promotion, and community-based tourism activities, supported by strong values of mutual cooperation and natural resource potential. However, several challenges remain, including limited funding, lack of training opportunities, and inadequate infrastructure. These findings highlight that youth act not only as implementers but also as key drivers and innovators, emphasizing the need for capacity building through continuous training and institutional support. Theoretically, this study enriches the discourse on youth participation in tourism, while practically providing recommendations for village governments and stakeholders.

Indri Basiru; Rambu Ina yowa; Gloria Maria Tilman De Araujo; Andiani Herlina Novianti; Tan Evan Tandiyono

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Penelitian ini bertujuan untuk mengkaji pengaruh penggunaan Instagram terhadap perilaku, identitas sosial, dan gaya hidup Generasi Z. Metode yang digunakan adalah kualitatif deskriptif melalui wawancara mendalam terhadap empat informan Generasi Z yang aktif menggunakan Instagram, yakni Jay, Kalista, Manda, dan Maria. Selaras dengan empat rumusan masalah yang diajukan—mengenai pola penggunaan, pembentukan identitas, pengaruh terhadap gaya hidup, serta strategi pengelolaan—hasil penelitian menunjukkan bahwa Instagram memberikan pengaruh yang beragam: sebagai sumber informasi dan hiburan utama, sebagai platform pembentukan identitas dan personal branding, serta sebagai media yang memengaruhi gaya hidup meliputi fashion, pilihan makanan, dan destinasi wisata. Temuan juga mengungkapkan bahwa sebagian besar informan mampu mengontrol penggunaan Instagram secara mandiri melalui strategi seperti menonaktifkan akun, menghapus aplikasi sementara, dan memilah konten. Meskipun Instagram memberikan dampak positif seperti perluasan jaringan sosial dan akses informasi, terdapat potensi dampak negatif berupa gangguan aktivitas belajar dan tekanan sosial akibat standar kehidupan yang ditampilkan di platform tersebut. Penelitian ini menegaskan pentingnya literasi digital dan kemampuan manajemen diri dalam penggunaan media sosial, khususnya bagi Generasi Z yang tumbuh bersama teknologi digital.

Apolus Firnandus; Varel Varel; Rendy Stalar

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to evaluate the implementation of Palangka Raya City Regional Regulation Number 9 of 2024 concerning Tourism Villages at the Sei Batu tourist attraction in Sei Gohong Village, with a primary focus on facility maintenance and the development of the local community’s creative economy. In addition, this study seeks to understand the extent to which the policy is able to encourage community participation in managing tourism potential in a sustainable manner. The research employs a descriptive qualitative approach through field observations, in-depth interviews, and documentation, with informants purposively selected from management, local government, and community elements. The results indicate that the implementation of the policy has not been optimal, as reflected in weak communication among stakeholders, limited human and financial resources, low commitment among implementers, and ineffective institutional coordination. Furthermore, the lack of regular monitoring and evaluation has also slowed the achievement of policy objectives. This condition has led to neglected tourism facilities and the underdevelopment of local creative economy products as part of community empowerment efforts. These findings indicate a gap between the formulated policy and the reality of its implementation in the field. Therefore, comprehensive improvements are needed in aspects of communication, resources, disposition, and bureaucratic structure, accompanied by enhanced collaboration among relevant stakeholders, so that the objectives of community-based tourism development can be achieved sustainably and provide tangible benefits to the local community

Robertus Umbu Zogara; Cecilia Dai Payon Binti Gabriel; Dian Fransiska Ledi

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to design and develop a web-based Eweta Village Tourism Promotion Information System using the Codeigniter Framework to facilitate the dissemination of information on village tourist destinations to the community and tourists. Lokomboro Village has natural and cultural tourism potential that has not been optimally managed, especially in terms of digital promotion. This system was built using the Waterfall software development method, which includes the stages of requirements analysis, system design, implementation, testing, and maintenance. This web-based system is equipped with features such as tourist attraction information, photo galleries, tourism activity schedules, and contact details for managers. The CodeIgniter Framework was chosen for its advantages in MVC structure, which facilitates code management, security, and application scalability. Testing results show that the system is capable of displaying promotional information interactively, responsively, and accessible at any time by interested users, making it suitable for use as a tourism promotion medium for Pada Eweta Village.

Meyanti Toding Buak; Bambang Nugroho; Nurhaidah Iriany Sinaga

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze visitors’ Willingness to Pay (WTP) and to estimate the economic value in supporting the development of Gunung Meja Nature Tourism Park (TWA) as a conservation area. This study employed the Contingent Valuation Method (CVM) with a total of 156 respondents. Data were analyzed using descriptive quantitative methods to obtain the average WTP value and its distribution. The results showed that the average WTP of visitors was IDR 19,300 per person, with the highest distribution in the range of IDR 10,000–30,000 and a dominant value of IDR 20,000 (23%). The estimated economic value of the area based on WTP reached IDR 3,939,245,800 per year, which is higher than the actual revenue of IDR 2,755,431,000 per year. The difference of IDR 1,183,814,800 indicates a potential increase in revenue through tariff adjustment. These findings indicate that visitors have a higher willingness to pay compared to the current tariff. Therefore, the WTP value can be used as a basis for determining optimal tariff policies to support sustainable management of conservation areas and to maintain their ecological functions.

Mardiana Tenal Bolo; Yulius Nahak Tetik; Maria Wilda Malo

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of digital technology affects tourism promotion strategies. Promotion of cultural tourism in remote areas. The Tarung Traditional Village (KA) is one of the trains located in West Sumba district that has cultural heritage and historical value but still cannot be promoted properly due to the lack of digital media. Therefore, the researcher created a website as a medium for promoting cultural tourism destinations for Tangung Train. The system development method applied is the waterfall model with phases of needs analysis, system design, implementation, and testing. Information collections are carried out through literature studies, observations with traditional and community managers, and direct interviews. The process of developing this system must be able to meet the community's information needs related to the profile of customary areas, customary houses, customary ceremonies, photo galleries and tour guides of the Tarong Train. The result of this research is to get promotional media for the Tarung Train in the form of an informative site about the potential of the Tarung Train containing train profiles, traditional houses, traditional ceremonies, photo galleries, and tourist guides. As well as promotion in the form of a website that is able to increase access to information from the general public and also introduce cultural image.

Lastri Susanti Bulu; Yulius Nahak Tetik; Maria Wilda Malo

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to design and implement an information technology-based economic and tourism potential mapping system in Tema Tana Village. This village faces several problems, including manual data management, limited access to information, and the absence of an integrated system for efficiently presenting village potential data. This study uses a descriptive approach with data collection techniques through observation, interviews, and documentation studies. In developing the system, the Waterfall method is used, consisting of the stages of planning, design, implementation, and testing. The system design was carried out using the Unified Modeling Language (UML) to ensure a clear system structure and flow. The results of the system development indicate that the system is able to present information in the form of interactive digital maps and reports that are easily accessible to users. Testing using the Black Box Testing method shows that all system features function well and are in accordance with predetermined needs. Thus, this system is expected to improve the effectiveness of data management and support better decision-making processes in developing village potential, particularly in the economic and tourism sectors.

Zenita Afifah Fitriyani; Rifki Ragil Saputra; Ella Nur Lailiyah; Anggil Diana Risma; Imam Mustofa Latif +21 more

Jurnal Kemitraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Impact-Oriented Community Service Program (KKN Berdampak) conducted by students of Universitas Mayjend Sungkono in Kebontunggul Village, Gondang District, Mojokerto Regency focused on optimizing branding and digital marketing for the Lembah Mbencirang tourist destination. Lembah Mbencirang is a village-based tourism destination with significant natural and educational potential; however, this potential has not been widely recognized due to limitations in branding and digital marketing. This community service program aimed to sustainably increase tourist visits through SWOT analysis, visual identity rebranding, and digital marketing campaigns utilizing social media, search engine optimization (SEO), and visual content. The activities were carried out participatively in collaboration with the local Village-Owned Enterprise (BUMDes) and Tourism Awareness Group (Pokdarwis) using observation, mentoring, and promotional content development methods. The results indicate that the optimization of branding and digital marketing at Lembah Mbencirang Tourism produced initial outcomes in the form of digital media readiness and increased understanding among tourism managers. Although the impact on visitor numbers has not yet been measured significantly, a digital marketing foundation has been established as an initial step toward the development of village tourism.

Yanuar Wangga Raharja; Itok Dwi Kurniawan

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This article examines the effectiveness and application of management principles of Village-Owned Enterprises (BUMDes) in managing the Ponggok Tourism Village, Klaten Regency, based on Klaten Regional Regulation Number 1 of 2018. As a leading national tourism village, Ponggok Village has demonstrated significant success through the active role of BUMDes Tirta Mandiri. This research employs an empirical legal method with a qualitative descriptive approach to illustrate the actual governance of BUMDes. The findings indicate that BUMDes Tirta Mandiri has optimally applied organizational effectiveness principles through digital innovation, professional corporate management, and the optimization of Umbul Ponggok's water resources. Moreover, the implementation of governance principles based on the regulation has provided a clear legal framework, generated massive Village Original Income (PADes), and promoted inclusive economic growth. However, challenges remain in ensuring that the economic benefits fully reach all marginalized groups. This study underscores the importance of continuous institutional capacity building to maintain the existence and competitiveness of the tourism village.