The increasing number of tourist visits to Bali is not an irrational expectation considering that Bali has been known as a world tourist destination through various awards attributed to the island. In fact, some of the achievements that have been nominated to Bali are because of the unity of the implementation of Tri Hita Karana (THK) and Sad Kertih (SK) values as local wisdom in maintaining Balinese balance. However, the lack of consistency of tourism actors in supporting cultural tourism, especially in maintaining and increasing appreciation of Balinese culture can make Bali gradually will be left by tourists. Therefore, the hegemonic capitalist that commodify Bali for tourism-business interests needs to be countered for a reinvention of the loss of Bali. This study aims at investigating the revitalization of THK and SK values in the development of Belimbing tourist village. The method used is descriptive qualitative with techniques for collecting data on participatory observation, in-depth interviews, and document studies. While the theory used is hegemony and counter-hegemony. The results of the study show that the need for revitalization, transformation, conservation, and actualization of the values of THK and SK local wisdom, as an effort to realize the multiplier effects of developing community-based tourism villages and based on local wisdom values which ultimately leads.