This research aimed at comprehending the strategy of tourism management in rurung tourism based on Tri Hita Karana with pentahelix model for sustainable tourism. It is expected to give contribution in rurung tourism development based on sustainable tourism by implementing Tri Hita Karana through optimizing pentahelix model. This research used descriptive qualitative method with postpositivism approach. The locus of this research is in Peliatan Village, Ubud, Gianyar Bali. The data was collected through indepth-interview, observation and documents study. The informants of this research were purposively chosen who could be the representative of tourism-host community, representation of private sectors involved in the tourism activities in Rurung Tourism, local government, relevant academicians and mass media. The data was analyzed through data reduction, data presentation and conclusion. This research found that the implementation of Tri Hita Karana in sustainable tourism as guidance of tourism in Bali was issued on public regulation. The conclusion of this research is the involvement of pentahelix elements in generating rurung to be a tourist destination.
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