ABSTRACT
The current research explores the potential 360-degree visual for virtual tourism to gain financially independent in the village during COVID-19. This paper focuses on Ponggok village where its umbul is a consequence not only of potential resources but also of long-term efforts of community empowerment to the digital village. The study uses an archival method or literature review and a case study. Under the background of the cyber age as a fundamental transformation, virtual reality has become a challenging issue for tourism concept which is engaged with ecological water resources. This study aims to identify the gaps in the featured literature and suggested potential virtual tourism in the underwater concept. The result shows that the internet, community empowerment, geographic resources, and building virtual technology are cyber age's elements. These are strongly indicated for successful virtual tourism based on digital village transformation.
