https://ijojournals.com/index.php/bm <p><span style="color: #222222;"><span style="font-family: Arial, serif;"><strong>IJO -&nbsp;International Journal of Business Management (E: ISSN 2811-2504 )&nbsp;(P.ISSN: 2384-5961)&nbsp;</strong></span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">is an emerging journal, publishing research in the field of </span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">business management</span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">.&nbsp;</span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">IJO - International Journal of Business Management and Business&nbsp;Innovation<strong>&nbsp;</strong></span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">is an open-access journal that publishes research on a monthly frequency. We support and accept all articles related to </span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">business management, HR management, financial management, resource management,&nbsp;supply and chain management, Business&nbsp;Innovation<strong>&nbsp;</strong></span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">accounting, etc&nbsp;</span></span></p> <p><span style="font-size: 1.5em;"><span style="text-shadow: #FF0000 0px 0px 2px;">Impact Factor: <strong>4.93</strong></span></span></p> IJO JOURNAL en-US IJO -International Journal of Business Management ( E:ISSN 2811-2504 ) (P.ISSN: 2384-5961) <p>Author(s) and co-author(s)&nbsp;jointly&nbsp;and severally represent and warrant that the Article is original with the author(s) and does not infringe any&nbsp;copyright or violate any other right of any third parties and that the Article has not been published&nbsp;elsewhere.&nbsp;Author(s) agree to the terms that the <strong>IJO Journal</strong> will have the full right to remove the published article on any misconduct found in the published article.</p> https://ijojournals.com/index.php/bm/article/view/1142 <p>The purpose of this study is to examine the application of Pancasila values as a foundation in the management of five-star hotel management in Bali. Research focus: 1) how to apply Pancasila values in the management of 5-star hotels in Bali? 2) Which Pancasila value is the most dominant in the managerial practice of 5-star hotels? 3) what are the challenges and solutions in integrating the values of Pancasila into the modern management system? Objectives: 1) identify the application of Pancasila values in the management of 5-star hotels in Bali.2) analyze the extent to which Pancasila is a guideline in managerial decision-making.3) provide recommendations for management practices based on national values. Benefits: 1) theoretical: add to the treasure of management research based on national ethics. 2) Practical: Provide guidance for hotel management in implementing the noble values of the nation.This research uses a descriptive qualitative approach starting from data collection: observations, interviews, and documentation studies at several five-star hotels in Bali. The results of the study show that Pancasila values have been implemented in various aspects of management, such as respect for religious diversity (First Precept), fair treatment of employees (Second and Fifth Precepts), spirit of togetherness in the team (Third and Fourth Precepts), and commitment to social responsibility. Normatively, these values are maintained and consistent in profit orientation. This study recommends the need to integrate Pancasila values in hotel HR policies as a form of strengthening national identity in the international tourism industry.</p> Gede Narayana Narayana Nyoman Lodra Made Darmada Made Kenak Dwi Adnyana Ni Luh Sara Oktaviyanti Ni Putu Prapti Budasari K ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-nd/4.0 2025-09-30 2025-09-30 8 09 01 08