Implement means putting something like a plan or a rule into action.
Example, Once they developed their plan, they implemented it in three cities to see if it worked.
The new school dress code was implemented after parents complained the old one was too strict.
Make would be used to describe creating something.
Example, You need chocolate, eggs, milk, and sugar to make brownies.
The kids like to make lots of noise on when they are playing outside.
Is there a particular sentence you're not sure which one to use?