<![CDATA[Developing learning media based on Tri Hita Karana in Integrated Science and Social Studies (IPAS) requires an early enculturation process in elementary schools. IPAS education can incorporate local wisdom or local knowledge learned through the elementary education curriculum. The purpose of this study is to analyze the existence of local values and their reconstruction in an effort to internalize IPAS education for every student in the learning process. The internalization of local wisdom and educational values will be applied in IPAS subjects. Data were collected directly from experts through in-depth interviews. This study applied questioning, note-taking, probing, and verification techniques. Experts were asked about themes, subthemes, and authentic sources of Balinese local wisdom or local knowledge that are appropriate to replace existing themes and subthemes in the curriculum. The themes and subthemes were written in descriptive, narrative, and expository forms. The data obtained were analyzed descriptively. Authentic Balinese local wisdom or knowledge can be used to develop themes and subthemes for students, particularly in IPAS. Local value education can also be implemented through IPAS learning for elementary school children. The natural, social, and cultural values contained in Balinese local wisdom strengthen the universality of truth and morality. IPAS education, integrated with local values through a multidisciplinary approach, can develop the fundamental abilities of children, students, teachers, and lecturers, including perception, intellectual capacity, emotional intelligence, social skills, creativity, and ethics.]]>
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