摘要:The development of sustainable tourism has become an important issue for every country. Although it has been studied extensively, the study of bay tourism development which is in danger of damage is still limited. The purpose of this study is to (1) investigate the picture of tourism potential in Balikpapan Bay; (2) analyze the concept of sustainable tourism development in Balikpapan Bay; (3) examine the direction of sustainable tourism management policies in Balikpapan Bay as a leading tourist destination. The study method uses a mixed method approach. The results of the study revealed that the Balikpapan Bay area has the potential to be an ecotourism-based tourist area with the presence of marine ecosystems, coral reefs, mangrove forests, duyung (mermaid)/ dugong (dugong dugon), and the existence of 250,000 inhabitants of Balikpapan Bay, 80 percent of whom are fishermen. This concept can simultaneously be a solution in facing the threat of more severe environmental damage, increasing the economy of the local community and preserving the culture of the community. The direction of the development of Balikpapan Bay based on sustainable tourism is the Destination Management Organization (DMO).