<p>Upacara Ngaben termasuk ke dalam  upacara pitra yadnya, yaitu uoacara pembakaran jenazah disertai dengan upakara/banten dan Pandita (sulinggih). Upacara ini disertai dengan sarana-sarana seperti bade sebagai tempat pengusungan jenazah menuju ke kuburan/setra dan adakalanya dilengkapi pula dengan lembu dan naga banda untuk kategeri ngaben yang utama seperti halnya yang dilakukan pada Puri Ubud. Upacara ngaben ini termasuk ke dalam daya Tarik  wisata ritual dan aktivitas keagamaan karena demikian menariknya untuk disaksikan sehingga wisatawan merasakan pengalaman yang sedemikian rupa pada daerah wisata yang dikunjunginya.</p><p> </p><p>Kata kunci: Ngaben, Ritual, Daya Tarik Pariwisata</p>

<p><em>The purpose of this study was to find out (1) learning planning of Hindu Religion and Character Education with the 2013 Curriculum in Public Elementary School 1 Karangasem</em><em> </em><em>(2) Implementation of learning on Hinduism and Character Education with the 2013 Curriculum in Public Elementary School 1 Karangasem (3) Constraints related to learning process on Hinduism and Character Education at Public Elementary. The subjects of this study are Hindu teachers and Character teacher. The technique of determining the informants used is purposive sampling. The method used to collect data is the observation method, in-depth interview method, and document study method. Data are analyzed by using descriptive qualitative analysis method with steps of reduction, data presentation, conclusion, verification and final conclusions. The presentation of the results of data analysis was done informally in the form of narratives and formally in the form of tables, charts, and photographs. All research results are included in five chapters.</em></p><em>The  results  of the  study show  (1)  The  learning plan  of  Hinduism  and  Character Education Alt The 2013 Curriculum implemented Ni Public    Elementary School 1Karangasem has been good in accordance with the Regulation of Ministry of Education and Culture No. 22 of 2016 concerning process standards. Because of the 11 components examined, the problems found only in one component, namely the suitability of indicators with assessment instruments. (2) The implementation of learning Hinduism and Character Education with the 2013 Curriculum in Public Elementary Scool 1 Karangasem has been running well because of the 9 components observed only two components that are problematic namely the apperception activities and the closing of the lesson (3) The constraints in the learning planning of Hinduism and Character Education in Public Elementary School 1 Karangasem are related to the preparation of HOTS ( Higher Order Thinking Skils) questions, compilation of research instruments, making learning syntax, with co-positive models learning. Constraints on learning are dominant in the assessment of student discussions, the delivery of material that is still abstract and displays a skill related to basic competiion and invites students to make reflexes and learning conclusions</em>

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<p>Ceremonies in Hinduism are carried out by people in their daily lives or certain<br />days. This gives an opportunity for Balinese women to play a role in the preparation of ceremonies as a means of offering at the ceremony. In this era of globalization because many Balinese women work in the public sector as employees, lecturers, medical staff, and others, causing them to have less time in preparing the ceremony. This gives an opportunity for Balinese women who love and pursue upakara to do so. There are those who make offerings as a home industry and some who work on a shop that prepares services based on orders. Hindu women who work in the banten industry, one of them is in the Desa Pakraman Penatih Denpasar Bali as the center of the banten industry is driven by two factors, namely the presence of internal and external factors. The internal factor is to increase family income and the desire to be independent. As for the external factors because of the opportunities and opportunities also because of the husband. These factors make Hindu women who work in the banten industry earn their own income that can be used for their needs independently and also for family needs.</p>