This study aims to analyze the potential tourism of Blang Kolam waterfalls in Aceh Province which is located in North Aceh District - Indonesia, where it is a possibility of development can be reconstructed in order to increase the value of Local Original Revenue. The independent variables studied are very relevant to the research objectives which consist of the environmental dimensions of tourism, sharia-based profit-sharing system, and the application of creative economy. The data analysis is multiple regression using purposive sampling method which includes local governments that have authority in executing budgets, well-known universities, well-known mass media, active non-governmental organizations and influential community components around tourist sites. Based on the criteria that have been determined, the number of respondents selected is 575 people. The results have shown that both simultaneously and partially, dimensions of the tourism environmental dimension, sharia-based profit-sharing system and the application of creative economics have had a significant effect on the value of the Local Original Revenue. In general, the results of this study have shown that the local government still has a huge opportunity to reconstruct the tourism potential of Blang Kolam waterfalls which is able to stimulate an increase in the value of Local Original Revenue. However, if we look more deeply at the indicators under study, particular in the North Aceh District, government must be more intensive to organize the community environment and pay attention to a more compatible pattern of revenue sharing and continue to look for more creative formulations in encouraging the creation of community creativity. In addition, through the acceptance of the value of Local Original Revenue, it is expected that the local government can allocate the funds for potential programs to encourage local independence.

The existence of external stakeholders which include government regulations, public pressure, environmental organizations / Non-Governmental Organization (NGO), mass media will become an integral part, so that the assessment to the company actions have been indicators that is quite important for all parties, including the government in setting policies with their full authority of autonomy. The purpose of this study is to know the effects of external stakeholders on corporate social responsibility of companies in three different areas in the province of Aceh are Banda Aceh, North Aceh and Lhokseumawe. To further refine the analysis concerns the role of local governments, especially regarding autonomy; the study chose decentralization as moderating