Tourism villages are suspected of having broad and multiplier effects on the lives of rural communities, including reducing poverty, preventing urbanisation, namely the movement of people from villages to cities, reducing unemployment, increasing the income of rural communities, regions and even countries, preserving the environment, culture local and love the motherland more. To such an extent the positive impact of tourism villages on rural communities has resulted in the attention of the government of the Republic of Indonesia currently being increasingly focused and intense on the development of tourist villages, both in the form of programs and activities as well as allocation of village funds, especially for the development of tourist villages. This study analyses the village-owned enterprises (BUMDes) based on the tourism village development in Samosir North Sumatera. The technique of data analysis used multiple regression analysis. The research result showed that there was a significant and positive contribution between the village-owned enterprises (BUMDes) on the tourism village development in Samosir North Sumatera. There was a contribution between the openness village-owned enterprises model, the transparency village-owned enterprises, accountability village-owned enterprises, fairness village-owned enterprises, independent village-owned enterprises (BUMDes) on the tourism village development in Samosir North Sumatera. The new findings of this research based on the interviews conducted were in addition to governance of openness, transparency, accountability, fairness. The new findings of this research were participation, entrepreneurial, and social capital governance.