An orphanage is not only a place where children’s basic needs are met, but also a social environment in which values are socialized, habituated, interpreted, and internalized through everyday communal life. This study aims to analyze the transformation of Tri Hita Karana values in the lives of children at Narayan Seva Orphanage, Kerobokan Village, Sawan District, Buleleng Regency. The study employed a descriptive-interpretive qualitative design involving eight purposively selected informants, consisting of managers, a religious mentor, caregivers, and children. Data were collected through observation, in-depth interviews, and documentation, and analyzed through data condensation, data display, conclusion drawing, and verification. The findings show that Parahyangan is actualized through prayer, yoga, meditation, and religious routines; Pawongan through communal living, mutual assistance, shared responsibilities, caregiving, and conflict mediation; and Palemahan through cleaning duties, waste management, facility maintenance, and environmental care. Based on informants’ experiences and field observations, internalization develops from rule-based compliance and repeated participation toward reflection, personal meaning-making, and increasingly autonomous action. Indications of transformation were found in religious awareness, social responsibility, emotional self-control, conflict management, and environmental concern. The novelty of this study lies in distinguishing compliance dependent on external rules from internalization characterized by reflection, personal meaning-making, and autonomous action. The study concludes that the transformation of Tri Hita Karana values occurs gradually and nonlinearly through habituation, reflection, internalization, and actualization in everyday life.
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