. Deforestation activities in Indonesia are increasingly becoming a real concern. All of these actions resulted in the loss of 50% of the world's tropical forests, impacting the livelihoods of forest-dependent people. Changes in land cover are common in natural resource use areas. Land change is an important issue for planners and policymakers. One of them is the encroachment of the Holiday Resort Nature Park (HRNP) area of North Sumatra Province, which is a form of forest governance and weak law enforcement. Especially in this area, there are Sumatran elephants (Elephas maximus sumatranus), which are classified as critically endangered species. Analysis of land cover change can be used as material for formulating policies. By utilizing the Geographic Information System (GIS), it will be easier to analyze land cover and land use changes. The purpose of this study was to analyze land cover changes due to deforestation at HRNP. Spatial analysis of cover change using imagery and testing the accuracy of deforestation data, land cover satellite imagery, and verification in the field. The results showed that during the past 30 years, there has been deforestation from secondary dryland forest of 2079.3 ha to forest, namely swamp shrubs covering an area of 30.5 ha (1.5%) and non-forest covering an area of 2048.8 ha (98.6%). The highest deforestation rate occurred from 1996 to 2000 as much as 2027.3 ha (97.5%). The form of land cover due to deforestation is plantations 1990.8 ha (95.7%) and land cover forms 57.8 ha (2.8%). The conclusion shows that deforestation was triggered by weak law enforcement from the beginning until now, thus providing a more realistic opportunity for communities to encroach

Sumatran Elephant has economic benefits as an ecotourism attraction. The most appropriate tourism management is making the tour package attractive, safe, and sustainable. The increasing number of visitors to natural destinations has a significant impact. Feasibility studies can be used to consider making a decision, either rejecting, accepting, retaining, and stopping the effort. Therefore, a financial feasibility analysis is required to see the feasibility of using Sumatran elephants as an ecotourism package. The study was conducted for four months (November 2019 to February 2020) to determine the level of financial feasibility and financial benefits to Sumatran elephant people as a tour package in Tangkahan Ecotourism Area, Gunung Leuser National Park. Respondents were the actors in ecotourism management, including community institutions (LPT), 2 NGOs (CRU and VESSWIC), and the national park authority (GLNP). Data was collected by interviewing the actors. Research methods used descriptive analysis and financial analysis with NPV, BCR, and IRR parameters. The results show the interest rate of 6.56%, obtained NPV value of IR 181,021,329,- BCR of 3.806, and IRR of 117.3%. It means that this tourism package is financially worthy of being continued and developed. The calculation of the financial benefits of Sumatran elephant use as community-based ecotourism gave the revenue of IR 697,214,755,-.