<![CDATA[ABSTRACTTourism is a strategic sector that has the potential to drive regional economic growth and increase Local Own-Source Revenue (PAD). However, its contribution is often not optimal due to weak governance and the lack of implementation of Good Governance principles. This study aims to analyze the influence of Good Governance principles (participation, transparency, accountability, effectiveness efficiency, and responsiveness) on the governance of the Batee Puteh Beach tourism area development, as well as its implications for increasing PAD. The method used is a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS) analysis of 63 respondents selected purposively. The results show that all Good Governance indicators have a positive and significant effect on governance and PAD, with the strongest path being the responsiveness indicator. Governance also acts as a significant mediator that strengthens the influence of Good Governance on PAD. The main conclusion emphasizes that increasing PAD does not only depend on tourism potential but is highly determined by the quality of tourism governance that consistently applies the principles of Good Governance. Keywords : Good Governance, Tourism Development Governance, Local Revenue ABSTRAKPariwisata merupakan sektor strategis yang berpotensi mendorong pertumbuhan ekonomi daerah dan peningkatan Pendapatan Asli Daerah (PAD). Namun, kontribusinya sering kali belum optimal akibat lemahnya tata kelola dan kurangnya penerapan prinsip Good Governance. Penelitian ini bertujuan menganalisis pengaruh prinsip Good Governance (partisipasi, transparansi, akuntabilitas, efektivitas efisiensi, serta daya tanggap) terhadap tata kelola pengembangan kawasan wisata Pantai Batee Puteh, serta implikasinya pada peningkatan PAD. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis Structural Equation Modeling - Partial Least Squares (SEM-PLS) terhadap 63 responden yang dipilih secara purposive. Hasil penelitian menunjukkan bahwa semua indikator Good Governance berpengaruh positif dan signifikan terhadap tata kelola dan PAD, dengan jalur terkuat pada indikator daya tanggap. Tata kelola juga berperan sebagai mediator signifikan yang memperkuat pengaruh Good Governance terhadap PAD. Kesimpulan utama menegaskan bahwa peningkatan PAD tidak hanya bergantung pada potensi wisata, melainkan sangat ditentukan oleh kualitas tata kelola pariwisata yang konsisten menerapkan prinsip Good Governance. Kata kunci: Good Governance, Tata Kelola Pengembangan Wisata, Pendapatan Asli Daerah ]]>
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