ABSTRACT 

The aims of this study is to determine the governance of Pesona Rejo Jaya VillageOwned Enterprises on the development of Goa Lowo tourism in Tegalrejo Village, Kelumpang Hilir District, Kotabaru Regency. In this study using qualitative research and descriptive types, the way to obtain data is to use methods such as observation, interview and documentation. The data analysis techniques used are data reducation, data presentation, data conclusion.

The results of this study indicate that the Governance of Pesona Rejo Jaya Village Owned Enterprises in Tegalrejo Village, Kelumpang Hilir District, Kotabaru Regency in applying the principles of Good Corporate Governance has been implemented properly. It can be seen from the transparency of information regarding policies, financial reporting, problems that occur to the public, accountability with functions, implementation and accountability in terms of tasks and coordination, monitoring that is easy to carry out properly, good responsibility in managing laws and regulations in accordance with legislation and carrying out social responsibility towards society and the environment, dependency runs independently, fairness of decision making by deliberation and fulfill the rights of stakeholders in accordance with the agreed agreement.

Keywords: Governance, Village-owned Enterprises, Tourism Development