This study aims to identify the role of the accommodation industry in preserving intangible cultural heritage in Bali through hospitality practices rooted in local values. The research employs a Systematic Literature Review (SLR) following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Articles were collected from Scopus, Web of Science, and ScienceDirect using the keywords hospitality, accommodation, intangible heritage, and cultural preservation. Out of 210 identified articles, 46 met the inclusion criteria and were thematically analysed. The findings reveal that accommodation in Bali serves not only as a commercial entity but also as a cultural transmission agent through traditional architecture, local cuisine, and ritual-based events. Collaboration between hotels and customary villages enhances cultural authenticity and community participation in heritage conservation. However, hospitality practices face challenges of commodification and globalization that may undermine cultural integrity. The study emphasizes the need for Tri Hita Karana-based cultural governance and community participation as sustainable strategies in the accommodation industry.
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