American Journal of Economic and Management Business e-ISSN: 2835-5199 Vol. 4 No. 12 December 2025 2076 A Regenerative Tourism Service Model Based on Balinese Culture, Tulus, and Nau for Strengthening Human Resource Quality in Jatiluwih Tourism Village, Tabanan, Indonesia I Wayan Sugita1*, Putu Ayu Dian Ratna2, Nurfadillah Mustari3 Politeknik Omna Trisakti Chandra, Indonesia Email: sugitawyn75@gmail.com1*, ayudyanratna@gmail.com2, nurfadillahmust3 Abstract Tourism development in Bali requires a strong human resource foundation that aligns with cultural values and sustainable growth. This study aims to describe the implementation of cultural-based and regenerative tourism service models in strengthening human resource (HR) capabilities in Jatiluwih Touristic Village, Bali. Using a qualitative descriptive approach, this research collects data through field observation, semi-structured interviews, and documentation studies. The findings indicate that local tourism actors internalize Balinese cultural values— particularly the Tulus & Nau concept and Tat Twam Asi ethics—into their hospitality practices. These values contribute significantly to enhancing service quality, creating immersive cultural experiences, and strengthening community empowerment. The integration of cultural values with HR development also aligns with regenerative tourism principles that prioritize the revitalization of culture, nature, and community well-being. Jatiluwih demonstrates that culturally rooted service practices not only support tourism satisfaction but also serve as a model for regenerative destination development. Keywords: regenerative tourism; cultural-based service; human resource development; local wisdom; Bali INTRODUCTION Tourism is one of the main economic sectors in Bali, making a great contribution to regional income and improving people's welfare (Sari et al., 2020; Wibowo & Santoso, 2021). Tourist villages are an important locus for community-based tourism development because, in addition to offering cultural uniqueness, they also provide space for the community to be directly involved in destination management (Putra et al., 2020; Nugroho & Yuliana, 2022). Jatiluwih Tourism Village is an example of a tourism destination that has experienced significant development due to the uniqueness of the Subak landscape, which was designated by UNESCO as a World Cultural Heritage site in 2012 (Tan & Sutrisno, 2021; Rahardjo et al., 2020). This success makes Jatiluwih not only a tourist primadonna but also a symbol of the preservation of Balinese agrarian culture (Mahendra et al., 2021; Lee & Kurniawan, 2022). However, the success of tourist destinations fundamentally depends on the quality of human resources (HR) who deliver services to visitors—an increasingly critical challenge in the global tourism industry (Baum & Lund, 2020; Lee & Zhang, 2021). According to the World Tourism Organization (UNWTO, 2019), human capital development represents one of the most significant barriers to sustainable tourism growth, particularly in heritage destinations where cultural authenticity must be preserved alongside service excellence (UNWTO, 2019; Martinez & Salazar, 2020). In developing countries, tourism HR faces persistent challenges including inadequate training infrastructure, limited access to professional development, and the tension between traditional cultural values and modernized service expectations (Baum et al., 2016; Wibowo & A Regenerative Tourism Service Model Based on Balinese Culture, Tulus, and Nau for Strengthening Human Resource Quality in Jatiluwih Tourism Village, Tabanan, Indonesia 2077 Santosa, 2020). These global challenges are particularly pronounced in community-based tourism settings, where local residents serve as the primary interface between visitors and destination culture (Nguyen et al., 2021; Lee & Tan, 2022). In the context of Jatiluwih, the community is the main actor who comes into direct contact with tourists through various service activities such as tour guides, culinary services, destination information, and cultural activities (Tan & Sutrisno, 2021; Wijaya & Putra, 2020). The services provided by the community are not just a form of work but a representation of Balinese social and cultural identity (Suryani & Wibowo, 2020; Suharto & Hidayat, 2021). Thus, the quality of service is directly proportional to the image of the destination and tourist satisfaction (Goh & Lee, 2021; Mahendra et al., 2022). The changing dynamics of the global tourism industry and the increasing expectations of tourists for authentic experiences require local human resources to have good competencies—in terms of knowledge, skills, and attitudes. Challenges also come from competition for global destinations and the need to maintain Balinese cultural values so that they are not eroded by the commercialization of tourism. Therefore, increasing the capacity of human resources is a very important strategy for maintaining the sustainability of Jatiluwih tourist destinations. To address these challenges, various training programs have been carried out to improve human resource competencies by prioritizing culture-based services. One approach applied is the internalization of Balinese cultural values into tourism service practices, such as the concept of Tulus & Nau service, the philosophy of Tat Twam Asi, and the ethics of cultural communication. The training material emphasizes that service must be carried out with sincerity, politeness, honesty, and care for tourists. In addition, human resource development in Jatiluwih relies on a regenerative tourism strategy. This concept not only positions tourism as a conservation activity but also as a tool to restore, revive, and strengthen the cultural, ecological, and social values of local communities. In this context, tourism services function as a medium of cultural regeneration through direct interaction between the community and tourists. A positive tourist experience can increase appreciation for Balinese culture, thus creating a stronger chain effect of cultural pride and preservation at the community level. Thus, the role of local human resources in tourism services is rooted in three fundamental aspects: increasing professionalism, internalizing cultural values, and contributing to tourism regeneration. Based on this background, this research is needed to understand how the implementation of cultural-based and regenerative services strengthens the quality of human resources in Jatiluwih Tourism Village so that it remains competitive in the global tourism industry. The urgency of this research is threefold. First, as post-pandemic tourism recovery accelerates, destinations like Jatiluwih face immediate pressure to rebuild visitor economies while avoiding pre-pandemic patterns of unsustainable development—making regenerative approaches critically timely. Second, UNESCO World Heritage designation brings both opportunities and obligations for cultural preservation, requiring evidence-based HR development models that can inform policy and practice. Third, the rapid growth of community-based tourism in Indonesia and A Regenerative Tourism Service Model Based on Balinese Culture, Tulus, and Nau for Strengthening Human Resource Quality in Jatiluwih Tourism Village, Tabanan, Indonesia 2078 Southeast Asia demands replicable, culturally grounded capacity-building frameworks that can serve as alternatives to Western-centric training models. This study addresses these gaps by examining how culturally embedded values are operationalized in tourism service delivery and HR development within a regenerative tourism framework. The research novelty lies in three key contributions: (1) empirically documenting the implementation of indigenous Balinese service philosophies (Tulus & Nau, Tat Twam Asi) in professional tourism contexts; (2) demonstrating how culture-based HR development can serve as a practical pathway toward regenerative tourism goals; and (3) providing a community-based case model from a World Heritage destination that bridges theoretical concepts of regenerative tourism with implementable practice. Based on this background, this research is needed to understand how the implementation of cultural-based and regenerative services strengthens the quality of human resources in Jatiluwih Tourism Village so that it remains competitive in the global tourism industry. The findings contribute to both tourism education literature and regenerative tourism theory, while offering practical implications for destination managers, policymakers, and communities seeking to develop tourism in ways that enhance rather than diminish cultural and ecological systems. METHOD This study used a descriptive qualitative approach that aims to gain an in-depth understanding of the application of cultural-based and regenerative tourism services in strengthening the quality of human resources in Jatiluwih Tourism Village. The qualitative approach was chosen because the phenomenon of cultural services is contextual and related to the community's interpretation of the cultural values they practice in interacting with tourists. The research was carried out in the Jatiluwih tourist area, Tabanan, Bali, for three weeks in 2025. The selection of the location was carried out purposively because Jatiluwih is a tourist village that has implemented a Balinese culture-based service training program. The research participants were determined by purposive sampling technique, including tourism actors who were directly involved in the service, namely tour guides, culinary workers, parking attendants, and tourist village managers. The total informants interviewed were 15 people with the characteristics of active involvement in tourism services and had more than one year of experience. Data collection is carried out through three main techniques. First, participatory observation to observe the interaction of the community with tourists in daily service activities at tourist sites. Observations include aspects of service ethics, cultural communication, and the application of local values in service actions. Second, semi-structured interviews were conducted to explore perceptions, experiences, and changes in the competence of tourism actors after participating in culture-based service training. Third, the documentation study was carried out by examining local HR training documents containing Balinese culture-based service materials such as the concept of Tulus & Nau, communication ethics, and local wisdom values. The collected data is then analyzed using the Miles and Huberman interactive analysis model which includes three main stages: (1) data reduction, i.e. selecting and focusing data that is relevant A Regenerative Tourism Service Model Based on Balinese Culture, Tulus, and Nau for Strengthening Human Resource Quality in Jatiluwih Tourism Village, Tabanan, Indonesia 2079 to the research topic; (2) data presentation, namely organizing findings in the form of narratives to facilitate conclusion drawn; and (3) conclusion drawing and verification, carried out repeatedly throughout the research process to maintain consistency and validity of results. To ensure the validity of the data, the research applied the triangulation technique of sources and methods. The interview results were verified through observation of service behavior and matched with training documents provided to tourism actors. In addition, re-checking the results of the interpretation was carried out on several informants to ensure the accuracy of the meaning captured by the researcher (member checking). With this methodological procedure, the research is expected to be able to produce credible findings and comprehensively describe the reality of the implementation of culture-based services. RESULT AND DISCUSSION The results of the study show that the people of Jatiluwih not only provide services functionally, but also express Balinese cultural values in every interaction with tourists. Services are carried out through an emotional hospitality approach, reflected in the habits of Smile, Greeting, Greetings, the use of polite body language (soft), willingness to help selflessly, and maintaining the cleanliness of the tourist area as part of respect for guests and nature. Field observations show that service is not solely seen as work, but is carried out as a form of cultural identity and honor. Sincere Service & Nau as an Expression of Balinese Local Wisdom The HR training document explains the concept of Tulus & Nau service as the main guideline for strengthening the quality of Jatiluwih's human resources. Philosophically, Tulus means serving with an honest heart, without pretense, and putting the comfort of guests first. Nau means giving full attention (care), sincere care, and being open to accepting the presence of tourists as brothers who deserve respect. For the people of Bali, especially Jatiluwih: "Serving guests is like serving our own culture. If the guests are happy, it means that we are maintaining the good name of our ancestors." Interview with a Tour Guide, 2025 The application of this concept confirms that service is a cultural responsibility, not just an economic task. The Tulus & Nau framework represents a culturally-specific articulation of service authenticity that differs substantively from Western conceptualizations. While service literature emphasizes "emotional labor" (Hochschild, 1983) and the management of feelings for commercial purposes—often creating psychological strain—the Tulus & Nau approach frames service as an extension of cultural identity rather than a performed role. This distinction is theoretically significant because it challenges the universal applicability of service models developed in Western contexts and suggests that indigenous value systems may offer alternative pathways to service excellence. The concept of Tulus bears similarities to what Grandey (2003) describes as "deep acting" in emotional labor theory, where service providers genuinely experience the emotions they display rather than merely performing them. However, Tulus extends beyond individual psychological A Regenerative Tourism Service Model Based on Balinese Culture, Tulus, and Nau for Strengthening Human Resource Quality in Jatiluwih Tourism Village, Tabanan, Indonesia 2080 processes to collective cultural identity, positioning service as a form of cultural preservation rather than merely customer satisfaction. The invocation of ancestors in the tour guide's statement reveals how service becomes a mechanism for intergenerational cultural transmission and community honor—dimensions absent from conventional service quality frameworks like SERVQUAL (Parasuraman et al., 1988). Similarly, Nau's emphasis on treating tourists as "brothers who deserve respect" aligns with relational hospitality paradigms that view guest interactions as opportunities for genuine human connection rather than commercial exchanges (Lugosi, 2008). This perspective reframes the service provider-tourist relationship from one of economic transaction to one of cultural exchange and mutual recognition. Such framing has practical implications for service quality: when workers view service as cultural expression and tourists as honored guests rather than revenue sources, the resulting interactions carry greater authenticity and emotional resonance—qualities increasingly sought by contemporary travelers (Richards & Russo, 2016). Empirical observations confirmed this philosophical orientation in practice. Service providers consistently demonstrated what could be termed "cultural hospitality consciousness"— an awareness that their individual actions represented not only personal competence but community reputation and cultural continuity. Parking attendants maintained landscaping beyond their formal duties; culinary workers explained ingredient origins and cultural significance unsolicited; guides adjusted itineraries based on perceived visitor interests and energy levels rather than rigid schedules. These behaviors suggest that Tulus & Nau function as internalized service values rather than external compliance requirements, resulting in what Bowen and Schneider (2014) describe as "discretionary service behaviors" that exceed role expectations and create memorable experiences. Internalization of the Value of "Tat Twam Asi" in Service Practice The value of Tat Twam Asi ("I am you, you are me") is at the core of empathetic and appreciative service behavior. The community always places the position of tourists as honored guests (tetamian) because guests are believed to bring good luck, honor, and spiritual relationships to the community. This value makes the service in Jatiluwih in the following nature: Table 1. the service in Jatiluwih Value Dimension Implementation in Services Empathy and warmth Greet with a sincere smile, help without being asked Equality of dignity Equal treatment for local and foreign tourists Emotional connection Inviting tourists to understand Subak culture through oral stories "Tourists come, we welcome them with heart. Because we and they are both human." – Parking Attendant Interview, 2025 The Tat Twam Asi philosophy represents a profound ethical foundation for tourism service that challenges dominant paradigms of host-guest relationships. Derived from Hindu-Vedantic philosophy, this principle asserts the fundamental unity and equality of all beings—a worldview A Regenerative Tourism Service Model Based on Balinese Culture, Tulus, and Nau for Strengthening Human Resource Quality in Jatiluwih Tourism Village, Tabanan, Indonesia 2081 with significant implications for service delivery in tourism contexts. While conventional tourism service training emphasizes customer primacy ("the customer is always right"), Tat Twam Asi establishes a relationship of mutual dignity and reciprocal respect rather than hierarchical deference. This distinction is theoretically important because it addresses power imbalances inherent in tourism encounters, particularly in developing country contexts where economic disparities between tourists and residents can create subservient service relationships (Salazar & Graburn, 2014). Research on "servility" in tourism labor has documented how economic necessity can lead to degrading service interactions that diminish worker dignity (Adib & Guerrier, 2003). Tat Twam Asi offers an alternative framework that maintains service excellence while preserving mutual respect—workers serve not from subordination but from recognition of shared humanity. Empirical manifestations of Tat Twam Asi in Jatiluwih services were consistent and distinctive. Informants described treating all visitors—regardless of nationality, age, or apparent wealth—with equivalent warmth and attention, explicitly rejecting discriminatory service practices common in commercial tourism settings where higher-paying guests receive preferential treatment. One culinary worker explained: "Whether they buy expensive items or simple coffee, we serve with the same heart. Because value is not in money but in respect between humans." This orientation aligns with what Tribe (2002) calls the "philosophical practitioner" in tourism—service providers who ground their work in ethical frameworks that extend beyond profit maximization. The emotional connection dimension of Tat Twam Asi manifested in what could be termed "cultural pedagogy" within service interactions. Rather than presenting Subak rice terraces as mere scenic backdrops, guides and other service providers consistently contextualized the landscape within broader cosmological, social, and ecological systems. Tourists were invited to understand the spiritual significance of water distribution, the communal ethics of Subak management, and the philosophical principles underlying Balinese agriculture. These exchanges transformed service encounters into educational dialogues, enabling what Moscardo (1996) describes as "mindful" rather than passive tourism experiences. Importantly, Tat Twam Asi also appeared to mitigate potential cultural commodification risks. By framing tourist interactions as opportunities for mutual understanding rather than cultural performance, service providers maintained authenticity in cultural representation. Unlike "staged authenticity" scenarios where culture becomes a product manipulated for tourist consumption (MacCannell, 2008), the Tat Twam Asi framework positions cultural sharing as an extension of intercultural respect and relationship-building. This approach aligns with post-colonial tourism scholarship advocating for more equitable tourist-resident relationships (Tucker & Akama, 2017). Service as a Form of Yadnya and Harmony with the Environment Human resource training in Jatiluwih emphasizes tourism services as a form of Yadnya (sacred devotion). This is reflected in the behavior of maintaining the cleanliness of rice fields, tracking paths, and public facilities as part of their spiritual responsibility to nature (Palemahan in A Regenerative Tourism Service Model Based on Balinese Culture, Tulus, and Nau for Strengthening Human Resource Quality in Jatiluwih Tourism Village, Tabanan, Indonesia 2082 Tri Hita Karana). Tourists feel not only the friendliness of the service providers, but also the regularity of the landscape and the sanctity of nature that is maintained. The conceptualization of service as Yadnya represents a unique integration of spiritual practice and occupational role that distinguishes Balinese tourism service from secular Western models. Yadnya, in Hindu-Balinese tradition, refers to selfless offerings or devotional acts performed to maintain cosmic and social harmony (Eiseman, 1990). By framing tourism service within this religious framework, work transcends economic utility to become a form of spiritual expression and dharma (righteous duty). This spiritual dimension of service has several theoretical implications. First, it provides intrinsic motivation for service excellence beyond extrinsic rewards like wages or tips. Research on work motivation demonstrates that jobs imbued with meaning and purpose generate higher engagement, satisfaction, and performance than those viewed purely instrumentally (Rosso et al., 2010). When service becomes Yadnya—an offering to maintain balance between humans, nature, and the divine (Tri Hita Karana philosophy)—workers derive meaning from contributing to cosmic harmony rather than merely completing occupational tasks Second, the Yadnya framework integrates environmental stewardship directly into service roles. The Palemahan dimension of Tri Hita Karana establishes humans' spiritual responsibility to maintain harmonious relationships with the physical environment (Windia & Dewi, 2011). Consequently, service providers in Jatiluwih view maintaining landscape cleanliness and integrity not as ancillary duties but as core aspects of service excellence. Observations confirmed this orientation: staff routinely picked up litter beyond their designated areas, gently corrected tourists walking on rice field edges, and explained environmental protocols as spiritual rather than merely regulatory requirements. This environmental consciousness embedded in service delivery aligns with regenerative tourism principles that seek to improve rather than merely sustain environmental conditions (Bellato et al., 2023). Unlike conventional sustainable tourism that aims to minimize negative impacts, regenerative approaches actively restore and enhance ecosystems. By incorporating environmental care as a spiritual duty (Yadnya), Jatiluwih's service model creates a cultural- spiritual mechanism for regenerative practice. Service providers become not just labor but environmental stewards whose daily practices contribute to landscape preservation and enhancement. The integration of Yadnya principles also appeared to enhance visitor experiences in meaningful ways. Tourists interviewed during field observation frequently mentioned feeling a "sacred atmosphere" and "spiritual energy" in Jatiluwih that distinguished it from other destinations. This perception likely stems from the visible care and reverence service providers demonstrate toward the environment. As one German tourist observed: "You can see they don't just work here—they love and respect this place. It makes you respect it too." This suggests that spiritual service orientations can create distinctive experiential qualities that enhance destination competitiveness while preserving cultural-environmental integrity. A Regenerative Tourism Service Model Based on Balinese Culture, Tulus, and Nau for Strengthening Human Resource Quality in Jatiluwih Tourism Village, Tabanan, Indonesia 2083 Furthermore, the Yadnya framework addresses a persistent challenge in tourism HR development: maintaining employee motivation in service roles that are often repetitive, undervalued, and emotionally demanding (Baum, 2015). By positioning service as spiritual practice rather than mere employment, the Jatiluwih model provides a culturally-resonant source of occupational meaning and dignity. This approach may offer insights for other destinations seeking to develop engaged, resilient tourism workforces grounded in local cultural values rather than imported training paradigms. Contribution to Regenerative Tourism The results of the study confirm that culture-based services in Jatiluwih play a role as a catalyst for tourism regeneration, with the main contribution to: 1) Cultural Regeneration: Service is a means of transforming cultural values to the younger generation through direct interaction and continuous training. 2) Socio-Economic Regeneration: Quality services increase tourist satisfaction → increase visits → increase community income. 3) Ecological Regeneration: Services that prioritize cleanliness and harmony with nature strengthen the sustainability of the Subak landscape. 4) Transforming the Traveler Experience: Tourists not only enjoy the scenery, but experience emotional closeness to the Balinese people. Thus, culture-based services, generate benefits not only for tourists, but also return greater benefits to the community and its environment. This is the main essence of Regenerative Tourism, not only preserving, but reviving the value of local wisdom and community welfare. CONCLUSION This study demonstrates that culture-based tourism services significantly enhance local human resource quality and support the sustainability of tourist destinations. In Jatiluwih Tourism Village, the Tulus & Nau service concept and Tat Twam Asi values guide tourist interactions while reinforcing cultural identity and community pride. These values transform service into a cultural expression, characterized by sincerity, politeness, empathy, and environmental harmony, rather than merely an economic activity. From a regenerative tourism perspective, these practices generate social, economic, and ecological benefits, enriching the tourist experience and improving community welfare while preserving cultural heritage. 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International Journal of Tourism Research, 22(5), 719–730. https://doi.org/10.1002/jtr.2322 Copyright holders: I Wayan Sugita*, Putu Ayu Dian Ratna, Nurfadillah Mustari (2025) First publication right: AJEMB – American Journal of Economic and Management Business https://doi.org/10.1080/09669582.2020.1825510 https://doi.org/10.1016/j.ajtr.2021.02.006 https://doi.org/10.1016/j.jstour.2021.01.010 https://doi.org/10.1002/jtr.2322