<![CDATA[This study aims to examine the implementation of management principles and identify the factors influencing the development of Masjid Agung Syahrun Nur as a religious tourism destination. The mosque holds significant strategic potential; however, it requires integrated governance to balance its dual functions as a place of worship and a tourist attraction. The research employs a descriptive qualitative method with data collected through observation, interviews, and documentation. The findings indicate that the core management functions of planning, organizing, actuating, and controlling have been implemented through the establishment of the Mosque Management Board (BKM) and the formulation of long term programs. Nevertheless, the optimization of its development remains constrained by both internal and external factors. Internal challenges include limited digital promotion and insufficient educational facilities. External obstacles arise from the lack of integration with regional tourism policies and the absence of institutionalized community participation. The study concludes that the success of religious tourism development depends on synergy between professional internal governance, supportive government policies, and adaptation to digital technology. The implications highlight the need for a collaborative destination management approach to achieve sustainable competitiveness. ]]>
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