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The engulfing COVID-19 pandemic in various regions affected various sectors, one of which was the Indonesian tourism sector. The policy of social restrictions and travel restrictions led to a decrease in tourists at almost all tourist attractions. The purpose of this study is to identify the type of economic value generated by Gemah Beach tourism objects during the Covid-19 pandemic and evaluate the total economic value generated by Gemah Beach tourism objects during the Covid-19 pandemic. This research method uses a survey method by taking a sample of a number of tourists, business people, managers of Gemah Beach tourism objects. The type of data collected consists of primary data and secondary data. The economic valuation method is used to calculate the total economic value of the Gemah Beach tourism object obtained from direct use value, indirect use value, preferred use value, existence value, and bequest value. Data analysis used descriptive quantitative. The results of the study still found various types of economic activities carried out by business actors at the Gemah Beach tourism object during the COVID-19 pandemic, despite the government’s social and economic restrictions. Meanwhile, based on the results of the economic valuation of the Gemah Beach tourism object during the COVID-19 pandemic, a total economic value of IDR 28,131,949,529 was obtained. The total economic value, according to tourism managers, is lower than before the COVID-19 pandemic due to activity restrictions and a decrease in the number of visitors. Optimizing the economic and natural potential of the Gemah Beach tourist attraction with the fulfillment of facilities and infrastructure in accordance with the COVID-19 health protocol can be used as a strategy in dealing with the COVID-19 pandemic so that the tourism industry can continue to grow.

Study of the Economic Valuation of Gemah Beach Tourism During the Covid-19 Pandemic in Tulungagung Regency, East Java