During the Covid-19 Pandemic, many villas were closed, but many rural communities still needed to rebuild tourism. This study aimed to analyze local communities' involvement in packaging tourism villages in Cepaka and Petak villages during the Covid 19 pandemic to make them sustainable. This research is qualitative. Data and information are collected from stakeholders who are the primary sources. The informants were ten people in Petak village and 16 in Cepaka village. Focus group discussions (FGDs) were conducted in two villages, and in-depth interviews were conducted with all key informants using structured interview guidelines. The data analysis technique used is descriptive qualitative analysis. The findings of this study are spontaneous and induced community involvement in packaging the potential for village tourism and spiritual nature to provide economic, social, and environmental benefits. Developing tourist destinations that consider social, economic, and environmental values ​​​​has a balanced impact on society and business and ensures sustainability. Touches digital marketing creativity in packaging, improves product display quality, and accelerates information dissemination with unlimited coverage. The packaging of the Cepaka tourism village and the Petak spiritual nature tourism through synergy and collaboration with MSMEs and stakeholders enhances the destination's image.

Penelitian ini bertujuan untuk mengetahui pengambilan keputusan mahasiswa baru Perguruan Tinggi Swasta di Bali dalam memilih Program Studi Pariwisata pada masa pandemi Covid-19. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Sebelum dilakukan analisis menggunakan model tersebut, terlebih dahulu dilakukan uji instrumen dan uji asumsi klasik sebagai prasyarat uji regresi. Populasi penelitian ini adalah seluruh mahasiswa yang memilih program studi pariwisata pada Perguruan Tinggi Swasta di Bali. Sampel yang digunakan dalam penelitian ini dipilih menggunakan metode purposive sampling, dengan menggunakan kriteria mahasiswa yang menjadi sampel pada penelitian ini adalah mahasiswa baru tahun akademik 2020/2021.

The purpose of this study was to determine the potential and effectiveness of restaurant tax collection in Badung Regency. The number of samples from each district was calculated using the Slovin formula. Data collection was carried out through surveys, non-participant observation. The analysis technique used is descriptive quantitative. Based on the results of the analysis, it is known that the potential for restaurant tax in Badung Regency in 2019 is quite large and there is still potential that must be explored optimally. The effectiveness of restaurant tax collection in Badung Regency in 2019 is 93 percent with effective criteria. The results of this study contribute to the realization of restaurant tax revenue.