Mining reserve of the earth in a regional government of Indonesia will be decreased by exploitation reasons. There is Necessary a creative solution by the regional government through the alternative solutions to bring the prosperity society of the regional government. Tourism transformation is one of the real acts of a Tengarong Government due to optimallize natural and cultural resources in order to regional tourism. Most of exploitation of a tourism development reasons will accept negative risks which is caused by unbalanced treatment. To be a necessary wise and idea so that tourism exploitation still keeps on going through objectives method and universal result as mentioned in the ethic code of tourism and cultural tourism charter.