<![CDATA[This study analyzes the development of the tourism industry and the transformation of local cultural values in Ubud, Bali. A descriptive qualitative approach was employed using interviews, observation, and documentation, while data were analyzed through organization, coding, thematic categorization, interpretation, and triangulation. The findings show that tourist visits increased from 47,653 in 2020 to 75,081 in 2025, accompanied by the expansion of 1,067 accommodation and tourism-support businesses in 2025. Tourism generated livelihood diversification, business opportunities, trade growth, wider social interaction, and greater openness to education. At the same time, intensive host–guest interaction was associated with changes in the use of the Balinese language, clothing practices, intergenerational etiquette, material orientation, social practices, and some expressions of religious and customary life. These results indicate an ambivalent cultural transformation: tourism strengthens economic and social opportunities while also creating pressures on cultural continuity. Sustainable cultural tourism in Ubud therefore requires community-centered governance, cultural safeguards, equitable benefit distribution, and clear protection for customary and sacred spaces.]]>
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