This article focuses on state of dualism in Sempu Island, which is located on Malang Regent as nature conservation and tourism destination. Sempu Island as conservation site, laid under Natural Resources Conservation Center Regional East Java (BBKSDA), and supported by BKSDA Resort as wildlife management authority whom responsible for Sempu Island Conservation Site. As conservation site, Sempu Island has uniqueness, which consist of mangrove forest, seaside forest, lowland tropical rainforest and Segara Anakan. On the other side, Sempu Island is appointed as tourism destination by local government in Tambakrejo Village, Malang Regency. The local government of Tambaksari Village issued Bill no. 3 of 2015 article 19, which regulated Sempu Island as restricted tourism destination. Nevertheless, so far the accountability of funding management of Sempu Island retribution by local/ village government is somehow questionable. Eventually based on public consultation started from 2019, the status of Sempu Island is transformed into nature conservation. It brings future challenges for Sempu Island management in accordance with its status as nature conservation which can only be used for specific purpose as a compliance for its new status and a new rule that state stated all visitor should have permit issuance (SIMAKSI).