<![CDATA[Sungai Bakau Beach is one of the leading tourism destinations in Seruyan Regency with significant potential to support regional economic growth and improve community welfare. However, the destination has experienced a decline in tourist visits due to various challenges in management and development. This study aims to analyze the role of the Seruyan Regency Government in managing Sungai Bakau Beach, identify the development efforts that have been implemented, and examine the obstacles encountered in tourism governance. This research uses an empirical method with a descriptive qualitative approach. Data were collected through observation, interviews, documentation, and internet searches, involving informants from the Seruyan Regency Youth, Sports, Tourism, and Culture Office, tourism managers, and visitors. Data analysis was conducted descriptively using management theory and good governance perspectives. The results show that the Seruyan Regency Government has implemented management functions through planning, organizing, implementation, and supervision, including the provision of tourism facilities, community empowerment, and coastal environmental preservation. The management of Sungai Bakau Beach also reflects good governance through stakeholder coordination and the preparation of a master plan covering infrastructure development, human resource improvement, tourism facility enhancement, and the establishment of a coastal education center. However, several challenges remain, including limited funding, inadequate facilities, low human resource quality, limited community participation, coastal abrasion, environmental pollution, and competition with other destinations. Strengthening management functions through participation, accountability, effectiveness, and stakeholder collaboration is needed to optimize the benefits of Sungai Bakau Beach for the economic, social, and environmental welfare of the Seruyan Regency community.]]>
