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The purpose of the research is to formulate the Budakeling Tourism Village Development Strategy as a Spiritual Tourism Attraction in Karangasem Regency, Bali, Indonesia. The research was conducted in the Budakeling Tourism Village with qualitative methods supported using Interpretive Structural Modeling (ISM) analysis involving and 10 ekspert through Focus Group Discussion (FGD), in order to obtain deep information. The research result shows that development strategies include: 1) optimizing the development of potential spiritual tourism; 2) increasing participation of local people resources in the development of spiritual tourism; 3) increasing the role of the Karangasem Regency Government in developing spiritual tourism; 4) increasing the role of local entrepreneurs in developing spiritual tourism; 5) increasing tourism promotion with digital systems; 6) increasing the role of educational institutions in developing human resources in the field of spiritual tourism. The novelty in this research is the involvement of educational institutions (university) in the development of Budakeling Tourism Village as a spiritual tourism in Karangasem Regency. So far there is no other studies related to the education development of attraction spiritual tourism, which stated that the involvement of educational institutions (universities). The involment of education institution is very important because there are the lack of ability and quality of human resources in the tourism sector at the tourism village.

Development Strategy of Budakeling Tourism Village as a Spiritual Tourism Attraction in Karangasem Regency, Bali, Indonesia