This study aims to analyze the aesthetic characteristics, visual semiotic meanings, and the relationship between visual elements and sacred values embodied in the Jero Gede and Jero Selem masks (tapel) within the Barong Landung performance tradition in Bali. Barong Landung is a sacred performing art of Balinese Hindu society that represents the acculturation of Balinese and Chinese cultures through visual symbols, artistic forms, colors, and expressions that contain religious and philosophical values. This research employs a descriptive qualitative approach using formal aesthetic analysis and visual semiotics. Data were collected through visual observation of the Barong Landung masks, in-depth interviews with traditional mask carvers (undagi), and literature studies related to Balinese traditional visual arts. The findings reveal that the aesthetic characteristics of the Jero Gede and Jero Selem masks are constructed through visual elements such as facial structure, color composition, ornaments, and expressions that represent the concept of Rwa Bhineda as a symbol of cosmic balance in Balinese life. Jero Gede is visualized as a masculine, magical, and protective figure through the dominance of dark colors and a fierce expression, whereas Jero Selem embodies a feminine, graceful, and gentle character through the use of brighter colors and refined visual forms. From a visual semiotic perspective, both masks function as systems of signs that convey religious, spiritual, and cultural meanings within Balinese society. Beyond their artistic function, the Jero Gede and Jero Selem masks also serve as media for transmitting philosophical values, preserving collective memory, and strengthening Balinese cultural identity amid the challenges of modernization and cultural globalization. Therefore, this study confirms that visual aesthetics in Balinese sacred art are closely interconnected with religious systems, cosmology, and the cultural resilience of Balinese society.