<![CDATA[This study aims to analyze the historical dimension, the uniqueness of architectural and ritual acculturation, as well as the theological meanings encompassing Hindu theology (Brahmavidya), social theology, and cultural theology of Palinggih Ida Dewa Ayu Sarining Amertha at Pura Taman Sari, Kampung Baru Village, Buleleng. This research employs a descriptive qualitative method. Data collection was conducted through field observation, in-depth interviews with the kelian, prajuru, and pemangku (temple administrators and priests), as well as documentary study. Data analysis was carried out systematically through data collection, data reduction, data display, and conclusion drawing. The findings indicate that the palinggih, established in 1801 by Chinese merchants, exhibits strong physical and ritual acculturation. The architecture blends traditional Balinese carvings with Chinese elements, such as a stupa-topped roof, gold dragon-carved doors, and cross-traditional ritual paraphernalia. Theologically, this shrine represents Saguna Brahman and Siva-Buddhist syncretism, wherein Ida Dewa Ayu Sarining Amertha is revered as Dewi Sri/Lakshmi as well as Guanyin (Dewi Kwan Im). Its presence reinforces social theology based on the Tri Hita Karana philosophy through the tradition of ngayah (voluntary communal work) and interfaith tolerance, while simultaneously actualizing cultural theology that unites Balinese Hindu and Chinese traditions under the oneness of God (Ekam Sad Vipra Bahudha Vadanti). This study offers theoretical and practical implications regarding the importance of preserving an inclusive sacred space as a vessel for social integration, strengthening interfaith tolerance, and preserving multicultural heritage within a diverse society.]]>
