B Bengkulu city is well known for its tourism potential, particularly the pantai panjang (long beach) tourist destination. the city possesses numerous strategic tourism areas distributed throughout its territory. the government of bengkulu city seeks to ensure that these strategic tourism areas generate revenue to increase regional original revenue (pendapatan asli daerah/pad). this study examines whether the development of strategic tourism areas in bengkulu city has been implemented in accordance with governor regulation no. 38 of 2023 concerning the governance of the pantai panjang tourism destination area, and identifies the efforts undertaken by the bengkulu city government in regional financial management to enhance regional original revenue through the tourism sector. this research employs a normative legal research method with a descriptive approach, using statutory and regulatory analysis and library research. the collected data are analyzed qualitatively using a deductive method, and conclusions are drawn through deductive reasoning.