<p><em>Makincang-kincung tradition found in Dusun Munduk Tumpeng Berangbang Village Jembrana District Country District was studied because the community did not know and understand correctly about the function and value and how the process of implementation of the makincang-kincung. Theories used to analyze problems are: religious theory, structural functional theory and value theory. The subjects of this research are Pinandita, stakeholders, Village Head and local community. The method used is data collection method, which includes: observation, interview, literature study and documentation. The result of the research in Makincang-kincung implementation covers several stages: 1) preparation of makincang-kincungbanten means, 2) praying panca sembah, 3) nedunang Ida Bhatara, 4) implementation of Makincang-kincung tradition, 5) Ngeluhurang Ida Bhatara. The implementation function of Makincang-kincung tradition includes:1) Religious Functions, which use the means of upakara to purify the execution of the tradition, 2) the social function which grows a sense of community togetherness, 3) The function of gratitude where the people are grateful to have completed the makincang-kincung tradition. Educational values that can be studied in the Makincang-kincung tradition are: 1) Basic Values to analyze the value of education Sraddha 2) Instrumental Value to analyze the value of ethical education, 3) Praxis Value to analyze the value of Educational Events / yajna and analyze the value of Aesthetic Education.</em><strong></strong></p>