<![CDATA[Community-based tourism has emerged as an important strategy for promoting rural economic development and improving local welfare through the sustainable utilization of local resources. Village-Owned Enterprises play a strategic role in managing tourism potential while ensuring community participation and equitable economic benefits. This study aims to analyze the management development strategy of Bukit Holbung Sipege Village-Owned Enterprise in enhancing community welfare in Hariara Pohan Village, Samosir Regency, from the perspective of maslahah. A descriptive qualitative approach was employed using SWOT analysis through the Internal Factor Analysis Summary and External Factor Analysis Summary matrices to identify internal strengths and weaknesses as well as external opportunities and threats. Data were collected through interviews, observations, and document analysis involving village administrators, tourism managers, community members, and local business actors. The findings reveal that the tourism-based Village-Owned Enterprise contributes to economic and social welfare by creating employment opportunities, stimulating micro and small business activities, and increasing local income generation. SWOT results positioned the organization in Quadrant II, indicating a Weaknesses-Opportunities strategy focused on strengthening human resources, managerial capacity, innovation, and tourism promotion. From the maslahah perspective, the management model supports the protection of wealth and human well-being through inclusive economic opportunities and improved quality of life. The study implies that strengthening institutional capacity and community participation is essential to achieving sustainable and socially beneficial tourism development. ]]>
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