Goa Akbar is one of the tourist attractions managed by the Tuban Regency Government. This tourist site has great potential due to its strategic location in the center of Tuban. Goa Akbar is considered a key contributor to local revenue. However, its development still faces several shortcomings. The aim of this research is to analyze the implementation of tourism development policies in Tuban Regency, particularly concerning Goa Akbar. The research method used is descriptive qualitative. Data collection was conducted through observation, interviews, and documentation. This study employs the policy implementation analysis theory of Donald Van Metter and Carl Van Horn. The results indicate that the overall implementation of tourism development policies at Goa Akbar has not been optimal. This is reflected in the focus on the size and goals of the policy, namely the increase in local revenue, which has not been achieved. Additionally, the focus on resources reveals a lack of facilities and tourist attractions due to limited funding. In terms of the social, economic, and political environment, there has been a lack of community involvement and economic support from other parties in the development of Goa Akbar. On the other hand, the three other focuses characteristics of the implementing agents, attitudes of the implementers, and inter organizational communication in the development of Goa Akbar have been well executed by the Department of Culture, Youth, Sports, and Tourism of Tuban Regency.