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Objective: This research analyzes the fulfillment of 27 sustainable tourism development criteria in Samosir Regency, focusing on three main aspects: socio-economy, tourism, and environment, in alignment with the Sustainable Development Goals (SDGs). Theoretical Framework: Sustainable tourism is a holistic approach that seeks to balance economic growth, environmental conservation, and social equity, ensuring that tourism activities support the SDGs and do not compromise future generations' ability to meet their own needs. In Samosir, sustainable tourism development is closely tied to preserving cultural heritage and environmental integrity, directly contributing to SDG targets: Sustainable Cities and Communities. Method: The research employed a mixed-method approach, involving 12 purposively selected informants for interviews and 100 randomly selected tourists as questionnaire respondents. The sample size was determined using the Slovin formula. Data collection included observation and documentation, while data analysis combined thematic qualitative analysis with quantitative descriptive and correlation statistics. Data validity was ensured through triangulation of techniques and sources. Results and Discussion: Socio-economically, Samosir has met most indicators, fulfilling 5 out of 9. However, in tourism, only 3 out of 8 indicators were met. Environmental aspects posed the greatest challenge, with only 2 out of 10 indicators fulfilled. These results indicate significant gaps in achieving the SDGs related to sustainable tourism. Research Implications: Samosir must enhance environmental management, strengthen tourism infrastructure, and engage the community more actively to meet SDG targets. Originality/Value: his research offers a comprehensive analysis of sustainable tourism indicators, emphasizing the importance of balancing economic, social, and environmental considerations to achieve long-term benefits in line with the SDGs
Pardosi et al. (Thu,) studied this question.