Rural-Owned Enterprises based as a body of economic institutions have an important role to improve the welfare of the lower classes of society. The purpose of the study was to analyze and develop a management model of entrepreneurship-based rural-owned enterprises Based as a Tourist Attraction. The location of the study was conducted in the Tourism Village of Kertalangu, a suburb of East Denpasar. Data collected by questionnaire, interview and group discussion. Questionnaire data are validated with truth claims, empirical claims, increased validity, and reliability. Data analysis used Micmac Factor Analysis. The results showed that the management of the Rural-Owned Enterprises based was supported by the organizational structure, management, chair of the person in charge of the program, policy guidelines and clear operational procedures. Rural-Owned Enterprises Based financial management is supported by clear budgetary sources, planning, and revenue from business units, targeted expenditure, and tax payments according to the rules. Evaluation of the performance and accountability of Rural-Owned Enterprises based activities becomes important to build quality human resources. Entrepreneurship innovation is supported by e-digital transactions, transaction tools, e-marketing, and market information networks. Entrepreneurship innovation as a tourist attraction is supported by community participation in building business information networks, employment opportunities, sources of village income with urban eco-research agriculture. The hope of the results of this research will be a forum for building the affective-cognitive competency transformation of urban farmers.

Empirical data on the development of rural-owned rural in 2020 shows that around 77% of rural-owned rural in Bali and around 73% are still running savings and loan businesses, and other businesses such as 19.8% shop business units, 8.8% market management businesses, waste management 10 .8%, leasing 15.8%, clean water management 14%, tourism object 2.8%. The main problem faced by ruralowned enterprise in Bali today is related to the source of community income, which has decreased by 40-50% due to COVID-19 as a source of credit repayment, especially the savings and loan business unit. The two priory variables as such: financial managing and transformation of economic behavior. The results of the descriptive qualitative analysis can be found in the constructs management model in Financial Managing of Rural-Owned Enterprises and Transformation Economic Behavior to impact of Pandemic COVID-19. Derived variables as such the eight variables tested in the field include psychology, perception and motivation, managing risk, transaction, utility, quality, social networking. The result of tested descriptive and Micmac Factor analysis shows found the financial managing model of rural owned enterprise and transformation of society economic behavior in the impact of pandemic COVID-19. The results of the preparation and formation of financial managing model of Rural Owned Enterprises due to the impact of COVID-19 based on the transformation of economic behavior can be seen in the