Abstract

Purpose: This paper describes the form of implementing the value of Tri Hita Karana (THK) in the development of a tourist village in Sidetapa Village, Buleleng Regency.
  
 Methodology: In this study, data were collected through observations and interviews with the community in Sidetapa Village, especially those who are actively involved in tourism development and their tourism-supporting products.
  
 Findings: In this study, it was found that the implementation of the THK value in the village included the persistence of the ngayah system (voluntary) in carrying out religious ceremonies, the prohibition of cutting bamboo on Sundays, and the persistence of women's weavers who work together to produce products ordered by consumers.
  
 Originality/Value: Through this research the value of local wisdom in the form of harmonization of three things namely to God, nature and fellow human beings, is well implemented by the people in Sidetapa Village, even though they have experienced development from a village that initially tended to be closed to become open. The presence of tourism in Sidetapa Village has not only changed the way of behaving in a more open manner, but has made them more protective of nature, maintaining their traditions as well as strengthening social bonds with others.

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