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Purpose – This research aimed to identify the ideal concept of tourism development in Aceh Singkil, Indonesia, and to explain how the application of religious tourism is based on the society as a community. The community included three parties, namely, government, community, and private.Methodology – For this research, both a qualitative approach and a phenomenological method were used to get the accurate results. Although the recent method used was a qualitative research approach, the data were discovered through three instruments: observation, interview, and documentation. Observation involved observing a variety of tourism activities in the field study as well as informants. While the interview was conducted by participant method, the data found were familiar without being engineered by the informant.Finding – Aceh Singkil is one of the areas in Aceh Province that has good tourism potential including natural beauty resources, geographical location close to any district, and a diverse of community culture. However, the local government does not have ideal concepts to develop these resources. The pattern of development is still done in traditional ways without the involvement of private parties and the community. The local community is only used as an object of tourism activity and its existence is not so obviously involved. As a result, tourism in Aceh Singkil has no direction of development. Based on this research, it was found that the relevant tourism concepts to be developed in Aceh Singkil are based on religious tourism (Halal Tour), as Halal Tourism is a reflection of the culture of the Aceh Singkil community.Research Limitations – This research has limitations on non-specific religious tourism and limited quantitative data as well as a vast range of research areas.Originality/Value – Religious tourism research is the mainstay of research concepts in Islamic countries as well as in Indonesia especially in Aceh provincy, so it is necessary to find the ideal concept for its application and become an example for other regions in the future.
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