Journal of Borneo Social Transformation Studies (JOBSTS), Vol.9, Number 1, 2023 ISSN 2462-2095 Universiti Malaysia Sabah https://doi.org/ 10.51200/jobsts.v9i1.4759 58 POTENSI PEMBANGUNAN AKTIVITI PELANCONGAN MELALUI PENGINAPAN INAP DESA BERASASKAN KOMUNITI DI KAMPUNG PULAU GAYA, KOTA KINABALU SABAH POTENTIAL OF THE DEVELOPMENT OF TOURISM ACTIVITIES THROUGH COMMUNITY-BASED RURAL STAYING IN KAMPUNG PULAU GAYA, KOTA KINABALU SABAH Rahimin Abdurahman 1 , Rosazman Hussin 2 , Dayang Siti Noorafidah Datu Nordin 3 1 Fakulti Sains Sosial dan Kemanusiaan Universiti Malaysia Sabah rahiminabdurahman@gmail.com 2 Borneo Institute for Indigenous Studies (BorIIS) Universiti Malaysia Sabah azzs@ums.edu.my 3 Fakulti Sains Sosial dan Kemanusiaan Universiti Malaysia Sabah dayangsitinoorafidah279@gmail.com Corresponding Author (s): Rosazman Hussin (email: azzs@ums.edu.my) Tarikh Diserah: 03 Oktober 2023 Tarikh Diterima: 02 November 2023 ABSTRACT Inap Desa, better known as homestay, is one of Malaysia's tourism products. The Homestay program is not only important in the country's economic development but also contributes to improving the socio-economic development of the Malaysian community and can preserve the environment. Accordingly, the development of the Homestay is also often associated with its established implementation and practice issues. To achieve sustainable tourism goals, the development and implementation practices of the rural homes program should also be sustainable, which is a development that can meet current needs without neglecting the needs of future generations. This study has used data collection methods through in-depth interviews and face-to-face interview surveys. The study results found that villagers agreed to develop tourism through the accommodation of the Homestay and the residents of Kampung Pulau Gaya were also willing to work together to develop the Homestay. This is in line with Kota Kinabalu City Hall's (DBKK) plan to develop the Village Inap desa product in the village of Gaya Gaya. However, some challenges or problems need to be faced by community members who wish to engage in the development of this Homestay such as financial problems that are the main constraints of the villagers who have average income of RM1000 to RM2000. Hence, the results of this study are expected to help provide detailed disclosure to various parties related to the potential of nature tourism activities through community-based homestay in Kampung Pulau Gaya. Keywords: Homestay, Community, and Community Involvement.