ABSTRACT Tourism activities in rural areas are one of the initiatives carried out to help the development of communities around tourism centres, especially in the state of Sabah. This is because, the existence of tourism activities is seen to have more impact on the nearby communities whether from economic, social, or cultural aspects. The three main objectives of this study are the first; identify the 'trend' of tourism activities developing in Tanjung Simpang Mengayau. Second, examine the impact of tourism activities on the community from economic, social, and cultural aspects in Tanjung Simpang Mengayau. Third, evaluate the impact management of tourism activities by the local community for the sustainability of tourism activities in Tanjung Simpang Mengayau. For the data collection of this research, the researcher applied qualitative methods. Through this method, the researcher interviewed 34 informants. The results of this study found that the 'trend' of the development of tourism activities from the aspect of accommodation and water sports developed successfully from 2004 when this tourism centre was opened. Next, through interviews with 34 informants, it can be concluded that the tourism activities that take place in Tanjung Simpang Mengayau have a positive impact on the nearby community. Despite facing the negative impact of the Covid-19 infectious disease season, the nearby community managed to overcome the impact to continue to maintain the sustainability of tourism activities in the tourism centre involved. ABSTRAK Aktiviti pelancongan di kawasan luar bandar merupakan salah satu inisiatif yang dilakukan untuk membantu pembangunan komuniti di sekitar pusat pelancongan, khususnya di negeri Sabah. Hal ini demikian kerana, kewujudan aktiviti pelancongan dilihat lebih banyak memberi impak kepada komuniti berhampiran samada dari aspek ekonomi, sosial dan budaya. Tiga objektif utama kajian ini iaitu pertama; mengenal pasti ‘trend’ aktiviti pelancongan berkembang di Tanjung Simpang Mengayau. Kedua, mengkaji ...