: One of the leading sectors that is believed to be able to increase economic growth in Indonesia is the tourism sector. This sector is expected to minimize poverty and unemployment, especially in rural areas. The development of the rural tourism sector aims to improve the welfare of the community in various fields of life. The tourism sector developed in Samosir Regency is implemented with the management of a tourism village based on local wisdom. This study aims to develop the potential of the area owned by tourist villages in Samosir Regency, and also to develop the characteristics of the Lake Toba region. The method used in this research is descriptive qualitative method. The results of this study found that the tourism village management is expected to encourage economic growth and contribute to the community through the creation of the independence and creativity typical of tourism villages. The tourism village is one of the programs that can increase local wisdom in the tourism sector, where in the Islamic concept it is recommended to develop regional potential in accordance with the capabilities of the local community. The potential of the developed village is the result of local wisdom from the community itself, so that each tourism village in Samosir Regency has its own characteristics. The tourism village government is also expected to increase the creativity and independence of the community in developing local wisdom in their area.
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