<![CDATA[Regenerative tourism has emerged as a response to the limitations of conventional sustainability approaches, yet operational governance models that integrate digital technology, community participation, sacred heritage protection, and regenerative evaluation remain limited. This study aims to develop the SUGITA Model (Spiritual & Universal, Generative Integrated Tourism Approach) as a digitally enabled regenerative tourism governance framework for sacred heritage destinations. A descriptive qualitative design was integrated with Interpretive Structural Modeling (ISM). Participants were purposively selected for their expertise and involvement in tourism, cultural heritage, local governance, and destination management. Data were collected through semi-structured interviews, field observations, documentation, fgd, and ISM questionnaires administered to seven experts. Qualitative data were reduced, categorized, interpreted, and validated through stakeholder confirmation, while ISM analysis involved the Structural Self-Interaction Matrix, Reachability Matrix, hierarchical structuring, driving power dependence analysis, and MICMAC mapping. The results identify sacred-site protection standards, internal regenerative evaluation mechanisms, community and visitor participation, and the roles of traditional and administrative villages as key structural drivers. Limited historical documentation and the absence of an official digital platform emerged as major governance constraints. The study’s novelty lies in positioning digitalization not merely as a promotional tool but as a governance and regeneration mechanism that links cultural values, visitor management, stakeholder participation, and regenerative monitoring. The findings imply that sacred heritage destinations should prioritize culturally grounded governance, community co-governance, sacred-zone SOPs, RegenCheck, and digital visitor management before expanding promotional functions. The SUGITA Model offers an adaptable framework for context-sensitive application in comparable cultural and spiritual destinations.]]>
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