<![CDATA[The transformation of Ponggok Village from an underdeveloped village to an independent village with a PADes (Village Revenue Fund) of Rp16 billion demonstrates the successful synergy between the Village Government and the Village-Owned Enterprise (BUMDes) in managing local tourism potential, particularly umbul tourism. This study aims to analyze the form of synergy between the Village Government and BUMDes Tirta Mandiri in managing water tourism in Ponggok Village based on Mark Latash's synergy theory, which includes three pillars: sharing, error compensation, and task-dependence. This study employs a descriptive-qualitative method with a case study approach through field observations and in-depth interviews. The results indicate that the success of tourism management does not solely depend on the institutional capacity of each party but also on their ability to adapt and coordinate across sectors. The collaboration formed has resulted in sustainable tourism management, contributing to increased village economy, community empowerment, and environmental conservation.]]>
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