TARO TOURISM VILLAGE DEVELOPMENT STRATEGY AS AN ECO-SPIRITUAL DESTINATION, IN GIANYAR REGENCY- BALI

Taro Village is one of the villages located in Tegallalang District, Gianyar Regency, Bali Province. This village has various kinds of potential, especially natural potential that can be used as a tourist destination. In addition, the surrounding environment is quite calm making this village as one of the tourist destinations based on ecological, community custom and cultural values so it can make Taro Village has the potential to be developed into an eco-spiritual destination. The research aims to identify the potentials and weaknesses that exist in Taro Village, as well as the opportunities and external obstacles faced by Taro Village. The method used in this research is qualitative approach by using a SWOT analysis. The results show that Taro Village can be developed into an eco-spiritual tourist by maximizing the strategy according to its potential and minimizing the weaknesses in Taro Village. Keyword : Taro Village; Development Strategy; Eco Spiritual Destination; SWOT INTRODUCTION The development of global tourism makes countries in the world compete to develop all the potentials in their regions to get foreign exchange from the tourism sector. In subsequent developments, the tourism industry connects each country into an international tourism industry network, this makes the tourism sector an international business that provides enormous foreign exchange in various countries (R. C. Mill, 2000). In Indonesia, the tourism sector is developed as one of the aspects that support the development of a country, tourism development starts from rural areas and other areas, which then continues on a large scale giving a very important impact on the economy of a country. According to Wahab (2003) tourism is an industrial sector that has a multiplier effect which is marked by the existence of a very fast economic growth with the availability of employment, income, and the standard of living of the community which certainly encourages to activate other production sectors simultaneously in a country. With the development of the tourism industry, the country or area where the tourist is located will get income that will stimulate the economic life of the surrounding community. Even according to Bramana (2018) the tourism aspect can Journal of Business on Hospitality and Tourism PISSN 2527-9092 Vol 07 No 01, 2021: 90-102 EISSN 2527-6921 https://dx.doi.org/10.22334/jbhost.v7i1 91 https://jbhost.org/ https://creativecommons.org/licenses/by/4.0 be a tremendous source of economic income if it is managed properly so that the development of the tourism sector will make an area get various benefits economically, socially, culturally and environmentally. The uniqueness in an area makes it an attraction for tourists to visit a place, one of which is Bali Province. Bali Province is a province that has its own attraction such as culture, natural beauty and special interest tourism potential. Almost all areas in Bali have tourism potential that can be developed and packaged appropriately to attract more tourists to visit. One of them is Taro Village which is a tourist destination in Bali, with the potential for culture and community life it is a village that holds noble religious values. Arison (2011) identify the potential of a tourism village seen from the customs and habits of the local community to become a tourist attraction, starting from daily life, traditional rituals, traditional houses, traditional food and drinks, and natural resources. Therefore, in the context of developing a tourist village based on local customs and culture, there is a very large opportunity for the development of a tourist village to become a diversification of tourist attractions. In increasing the competitiveness of tourist villages as a tourist attraction, the greatest potential that can be improved is the potential of villages based on rural culture. Increased rural competitiveness can be expressed in small creative industries developed by the surrounding community so that they can be strengthened by exploring ideas (Shofa & Nugroho, 2018). The potential of Taro Village become one of the attractive tourist destination to visit in Bali. According to previous research conducted by Herindiyah & Aristana (2018) this can be seen from the existence of a white ox which is sacred to Hindus and is considered a sacred animal, this holy white ox is one and only available in Taro Village which is then diversified into an ox tourist attraction which has its own uniqueness and can attract tourists to visit. This Holy White Ox is located in Banjar Taro, Taro Village, Tegalalang District, Gianyar Regency which is managed independently by a local traditional village. Apart from Holy White Ox, Taro Village also has potential in the field of natural and agricultural tourism including Tropical Trekking, Pikat Waterfall Tours, Semara Ratih Tourism Objects and Chelsea Agro-Tourism. Another activity in Taro Village is to take advantage of the potential of the village's cool and tranquil atmosphere to be able to do Yoga and Semedhi activities so that this can be used as an opportunity to attract tourists to visit. The potential of Taro Village can be developed to become a tourist village based on an eco-spiritual destination by utilizing the village's ecological elements which are then combined with elements of local culture and customs. Mill & Morrison (2012) identifying the determinant factors that exist in a village including religious, cultural and natural values as the basis for developing an eco-spiritual destination can be an opportunity for a tourist attraction. Then the factor of developing an eco-spiritual destination can be based on the relationship between five core elements, namely nature, ecological sustainability, culture, local customs, and an educational environment so that it can be useful to be developed into a tourist destination for the local community (Ardika, 2001). On this basis, the development and management of tourism villages must be community-based and sustainable promotion. Herntrei & Pechlaner (2011) explaining that eco-spiritual based tourism villages are usually not classified as a Journal of Business on Hospitality and Tourism PISSN 2527-9092 Vol 07 No 01, 2021: 90-102 EISSN 2527-6921 https://dx.doi.org/10.22334/jbhost.v7i1 92 https://jbhost.org/ https://creativecommons.org/licenses/by/4.0 single unit, but subjects that are closely related to culture, education, and nature tourism. Effectiveness in supporting the potential of Taro village which is developed into an eco-spiritual destination in the village requires a strategy in maximizing the tourism potential that is owned and minimizing existing weaknesses besides collaborating with the community, concrete steps are needed related to the development policy of Taro Village. Village potential that is owned by combining the potential for natural tourism, culture with elements of customs and customs is assisted by village management tools in the form of a tourism conscious group that makes Taro village the basis for developing the concept of eco-spiritual destinations. METHODOLOGY This research uses descriptive qualitative method as the main means of conducting this research. Qualitative research according to Sugiyono (2020) is a research method based on post-positivism or explanatory philosophy used to study the state of natural objects in this case the researcher is the key tool. Data collection technology is equipped with refinement, namely three kinds of combination techniques including observation, interviews, and data recording techniques obtained through inductive data analysis. The results of qualitative research can be in the form of potential and problem discovery, object uniqueness, meaning of events, protests and social interactions, deterministic accuracy of data, structures and hypotheses. In this study, qualitative methods are also used to measure the factors that support village development. In terms of previous research conducted by Utomo & Satriawan (2017) identify the factors that support the development of a tourist village, among others; Natural attractiveness, human resources factors, driving motivation from the local community, facilities and infrastructure, supporting facilities for tourism activities, institutions that coordinate all tourism activities, as well as the existence of an area of land to be held as a place for tourism activities to develop tourist attractions. This research was conducted in Taro Village, Gianyar Regency, Bali Province. This study uses 2 data sources derived from primary data and secondary data. According to Sugiyono (2015) primary data is data that is directly obtained by data collectors. Primary data from this study is data obtained based on the results of an interview with tourism actors and the community regarding the potential of an eco-spiritual destination-based village then the next data that will be used is the source that comes from secondary data. According to Sugiyono (2015) Secondary data sources are data that are not directly obtained, such as data in documents or data provided by other people obtained through the results of related previous research journals, local village government reports, government websites and various sites that can be accounted for on the internet. Furthermore, all the collected data were analyzed using SWOT analysis. In conducting a SWOT analysis, there are several analyzes that must be done first, Rangkuti (2014) identify SWOT analysis can be done by comparing internal environmental factors with the external environment. The first stage is analyzing the IFAS (internal factor analysis strategy) or in other words determining the internal strategic factors compiled in the framework of strongness and weakness by determining the factors that influence internal conditions in detail. These are Journal of Business on Hospitality and Tourism PISSN 2527-9092 Vol 07 No 01, 2021: 90-102 EISSN 2527-6921 https://dx.doi.org/10.22334/jbhost.v7i1 93 https://jbhost.org/ https://creativecommons.org/licenses/by/4.0 classified into 5 strength factors and 5 weakness factors. Then the second stage analyzes EFAS (external factor analysis strategy) by collecting 10 external factors that are considered to have influence in detail which are classified into 5 opportunity factors and 5 threat factors. RESULTS AND DISCUSSION Overview of Taro Village, Tegallalang District, Gianyar Regency Semara Ratih Source : (Official Website Desa Taro, 2021) Taro Village is one of the tourist areas located in Tegalalang District, Gianyar Regency, with a distance of around 40 kilometers from Denpasar City and is at an altitude of 650 meters above sea level. Demographic conditions in Taro Village show that the total population is 9,400 people, with a composition of 1,888 families, and an area of 1,562.20 hectares. Taro Village is geographically located on a plateau that extends from north to south and crosses two rivers. Geographically in the north, Taro Village is bordered by Talas Village, Kintamani Apuan and located to the east of Sebatu Village, Tegallalang to the south of Taro Village is bordered by Kelusa Village in Tegallalang, and on the west side borders Puhu Village, Payangan. Taro Village has an environmental condition that is still well preserved today. Clean environmental conditions are one of the success factors in the realization of agriculture for the community. This can be seen from the presence of fireflies and the fresh air. The presence of fireflies can be used as an indicator of whether the environment is healthy or not. If the environment is fresh, the soil is fertile, and the water is clear, fireflies can survive. The climatic conditions in Taro Village also play an important role in plant growth and development so as to maintain the beauty of local natural attractions (Bongiovanni, 2001; Branham, 1998). Journal of Business on Hospitality and Tourism PISSN 2527-9092 Vol 07 No 01, 2021: 90-102 EISSN 2527-6921 https://dx.doi.org/10.22334/jbhost.v7i1 94 https://jbhost.org/ https://creativecommons.org/licenses/by/4.0 Potential Tourist Attractions in Taro Village Taro Natural Park Source : (Official Website Desa Taro, 2021) White Ox Tourist Attraction Source : (Official Website Desa Taro, 2021) Taro Village has the potential for natural and cultural beauty that can make it a tourist attraction. The potential that is owned by Taro Village can be seen from the Potential of the Plantation which is indicated by the presence of varieties of plants such as Aloe Vera, Flower Gardens, Enau, Citrus Plantation, and Banana. Furthermore, the potential for rice fields in Taro Village can be seen from the stretch of rice planting throughout Taro Village with an ecological-based planting process by applying organic planting procedures and using compost to plant rice. Journal of Business on Hospitality and Tourism PISSN 2527-9092 Vol 07 No 01, 2021: 90-102 EISSN 2527-6921 https://dx.doi.org/10.22334/jbhost.v7i1 95 https://jbhost.org/ https://creativecommons.org/licenses/by/4.0 Furthermore, the potential for customary forests owned by the village of Taro, namely the Bamboo Forest and the expanse of beautiful forest which are usually packaged as trekking routes. The cultural potential of Taro Village can be seen from the existence of the White Ox which is part of the spiritual history of the Hidhu Religion, then religious activities and traditional rituals in Taro Village such as Mekemit and Melukat. Then the cultural potential shown in Taro Village can be seen from the existence of the Narnir Dance which is a typical dance of Taro Village which is only performed on Piodalan or the big holidays of the Local Village. Taro Village Development as an Eco-Spiritual Destination The Fireflies Garden Source : (Official Website Desa Taro, 2021) Tourism attraction in Taro Village makes Taro Village a potential village as a village based on eco-spiritual destination, namely a village based on ecological and spiritual aspects in it to attract tourists to visit. The Potential of Tourism Attractions in Taro Village prioritizes the eco-spiritual aspect, this can be seen from the empowerment of waste in the Local Village and processed into compost fertilizer to plant rice and several plants in the FireFlies Garden Tourist Attraction. Then the development of community-based tourism is applied by inviting local Journal of Business on Hospitality and Tourism PISSN 2527-9092 Vol 07 No 01, 2021: 90-102 EISSN 2527-6921 https://dx.doi.org/10.22334/jbhost.v7i1 96 https://jbhost.org/ https://creativecommons.org/licenses/by/4.0 people to process the results of coconut planting into virgin coconut oil which is then packaged into a tourist experience in traveling at Taro Village. The eco-spiritual aspect applied in Taro Village refers to its potential, namely natural preservation, ecological factors, culture, local customs, and the educational environment. The pattern of community life which is based on the Tri Hita Karana, namely the relationship between humans and humans, then the relationship between humans and nature and the relationship between humans and God becomes one of the real forms of the application of cultural and spiritual aspects. With this potential development, Taro Village becomes an eco-spiritual destination. In addition, the ecological aspect cannot be separated from community involvement such as processing waste into compost, processing coconut into virgin coconut oil and preserving the environment by holding tourism activities that prioritize eco-spiritual aspects. like planting rice, making soap. with virgin coconut oil, and making organic products it is available at The fireflies Garden as a tourist attraction. Then the spirituality aspect can be seen from tourism activities that refer to local village values and religions and customs. The development strategy of Taro as Eco Spiritual Destination uses a SWOT analysis. By identifying factors such as strengths, weaknesses, opportunities and threats, a SWOT analysis is needed to determine the planning or development method. Then the SWOT analysis was combined to form Rangkuti's external strategic factors (EFAS) and internal strategic factors (IFAS) matrix (2014). The combination is described in table 1. Table.1 SWOT Matrix Analysis IFAS EFAS STRENGTH (S) 1. Development of the Taro Tourism Village based on local communities (Community Based Tourism). 2. Taro Tourism Village applies the meaning of "Ecology" which means maintaining the sustainability of nature (SDA) and "Spirituality" which means upholding spirituality or culture and customs as the basic concept of developing a tourism village with a WEAKNESS (W) 1. Lack of understanding of the community or Human Resources (HR) related to knowledge in developing Taro Tourism Village as an Eco-spiritual Destination. 2. Technology development in the management system has not been supported by system digitization. Journal of Business on Hospitality and Tourism PISSN 2527-9092 Vol 07 No 01, 2021: 90-102 EISSN 2527-6921 https://dx.doi.org/10.22334/jbhost.v7i1 97 https://jbhost.org/ https://creativecommons.org/licenses/by/4.0 theme called EcoSpiritual Destination. 3. Taro Tourism Village has a very strong historical connection in the holy journey of Rsi Markandya and several heritage sites namely Pura Agung Gunung Raung, Holy white ox Putih, Alas Taro and Sabang Daat Temple. 4. The role of the Tourism Awareness Group (POKDARWIS) in developing the Taro Tourism Village is very strong. 5. Taro Tourism Village was chosen to be one of the villages that has a successful model of waste management. 6. The concept of community business (UMKM) in Taro Tourism Village adapts the concept of EcoSpiritual Destination. OPPORTUNITIES 1. Technology guidance from the Ministry of Tourism and Creative Economy. 2. Tourism with the theme of EcoSpiritual is increasingly in demand. SO STRATEGY 1. Taro Tourism Village improves and develops a product that not only exists during the pandemic period but also for the sake of sustainability after the pandemic ends. WO STRATEGY 1. Providing education in the form of socialization to the people of Taro Village in the form of knowledge that must be understood in developing Taro Tourism Village. Journal of Business on Hospitality and Tourism PISSN 2527-9092 Vol 07 No 01, 2021: 90-102 EISSN 2527-6921 https://dx.doi.org/10.22334/jbhost.v7i1 98 https://jbhost.org/ https://creativecommons.org/licenses/by/4.0 3. With changes in market segmentation during the pandemic, the Taro tourism village developed another product that is very suitable for pandemic conditions and this can add to the market segmentation of Taro Tourism Village. 2. Take advantage of the technological guidance that will be provided by the Ministry of Tourism and Creative Economy in developing the Taro Tourism Village. THREAT 1. The Covid-19 pandemic is the biggest obstacle to the development of the Taro tourist village. 2. Types of threats that have an impact on the sustainability of the management and preservation of Natural Resources (SDA) and Cultural Resources (SDB). 3. The contribution of the government, especially local governments, in developing the Taro Tourism Village is very insufficient. ST STRATEGY 1. Taro Tourism Village needs to continue to evaluate and review what deficiencies have occurred in the development of Taro Tourism Village as an Eco-Spiritual Destination, especially during the pandemic for the sustainability of Taro Tourism Village. 2. Continue to increase creativity, innovation and independence in developing Taro Tourism Village. 3. Utilizing existing media or channels in the community to explain and promote Taro Tourism Village as an EcoSpiritual Destination. WT STRATEGY 1. Participate in tourism village development training held by the government or other private institutions. 2. Encourage the application of education for the development of the Taro Tourism Village by all sectors of society related to the management and development of the Taro Tourism Village. Journal of Business on Hospitality and Tourism PISSN 2527-9092 Vol 07 No 01, 2021: 90-102 EISSN 2527-6921 https://dx.doi.org/10.22334/jbhost.v7i1 99 https://jbhost.org/ https://creativecommons.org/licenses/by/4.0 4. The understanding of the wider community or market share that they do not agree with or do not accept with Taro Tourism Village as an Eco-Spiritual Destination.


INTRODUCTION
The development of global tourism makes countries in the world compete to develop all the potentials in their regions to get foreign exchange from the tourism sector. In subsequent developments, the tourism industry connects each country into an international tourism industry network, this makes the tourism sector an international business that provides enormous foreign exchange in various countries (R. C. Mill, 2000). In Indonesia, the tourism sector is developed as one of the aspects that support the development of a country, tourism development starts from rural areas and other areas, which then continues on a large scale giving a very important impact on the economy of a country. According to Wahab (2003) tourism is an industrial sector that has a multiplier effect which is marked by the existence of a very fast economic growth with the availability of employment, income, and the standard of living of the community which certainly encourages to activate other production sectors simultaneously in a country.
With the development of the tourism industry, the country or area where the tourist is located will get income that will stimulate the economic life of the surrounding community. Even according to Bramana (2018) the tourism aspect can be a tremendous source of economic income if it is managed properly so that the development of the tourism sector will make an area get various benefits economically, socially, culturally and environmentally. The uniqueness in an area makes it an attraction for tourists to visit a place, one of which is Bali Province.
Bali Province is a province that has its own attraction such as culture, natural beauty and special interest tourism potential. Almost all areas in Bali have tourism potential that can be developed and packaged appropriately to attract more tourists to visit. One of them is Taro Village which is a tourist destination in Bali, with the potential for culture and community life it is a village that holds noble religious values. Arison (2011) identify the potential of a tourism village seen from the customs and habits of the local community to become a tourist attraction, starting from daily life, traditional rituals, traditional houses, traditional food and drinks, and natural resources. Therefore, in the context of developing a tourist village based on local customs and culture, there is a very large opportunity for the development of a tourist village to become a diversification of tourist attractions. In increasing the competitiveness of tourist villages as a tourist attraction, the greatest potential that can be improved is the potential of villages based on rural culture. Increased rural competitiveness can be expressed in small creative industries developed by the surrounding community so that they can be strengthened by exploring ideas (Shofa & Nugroho, 2018).
The potential of Taro Village become one of the attractive tourist destination to visit in Bali. According to previous research conducted by Herindiyah & Aristana (2018) this can be seen from the existence of a white ox which is sacred to Hindus and is considered a sacred animal, this holy white ox is one and only available in Taro Village which is then diversified into an ox tourist attraction which has its own uniqueness and can attract tourists to visit. This Holy White Ox is located in Banjar Taro, Taro Village, Tegalalang District, Gianyar Regency which is managed independently by a local traditional village.
Apart from Holy White Ox, Taro Village also has potential in the field of natural and agricultural tourism including Tropical Trekking, Pikat Waterfall Tours, Semara Ratih Tourism Objects and Chelsea Agro-Tourism. Another activity in Taro Village is to take advantage of the potential of the village's cool and tranquil atmosphere to be able to do Yoga and Semedhi activities so that this can be used as an opportunity to attract tourists to visit. The potential of Taro Village can be developed to become a tourist village based on an eco-spiritual destination by utilizing the village's ecological elements which are then combined with elements of local culture and customs. Mill & Morrison (2012) identifying the determinant factors that exist in a village including religious, cultural and natural values as the basis for developing an eco-spiritual destination can be an opportunity for a tourist attraction. Then the factor of developing an eco-spiritual destination can be based on the relationship between five core elements, namely nature, ecological sustainability, culture, local customs, and an educational environment so that it can be useful to be developed into a tourist destination for the local community (Ardika, 2001).
On this basis, the development and management of tourism villages must be community-based and sustainable promotion. Herntrei & Pechlaner (2011) explaining that eco-spiritual based tourism villages are usually not classified as a single unit, but subjects that are closely related to culture, education, and nature tourism. Effectiveness in supporting the potential of Taro village which is developed into an eco-spiritual destination in the village requires a strategy in maximizing the tourism potential that is owned and minimizing existing weaknesses besides collaborating with the community, concrete steps are needed related to the development policy of Taro Village. Village potential that is owned by combining the potential for natural tourism, culture with elements of customs and customs is assisted by village management tools in the form of a tourism conscious group that makes Taro village the basis for developing the concept of eco-spiritual destinations.

METHODOLOGY
This research uses descriptive qualitative method as the main means of conducting this research. Qualitative research according to Sugiyono (2020) is a research method based on post-positivism or explanatory philosophy used to study the state of natural objects in this case the researcher is the key tool. Data collection technology is equipped with refinement, namely three kinds of combination techniques including observation, interviews, and data recording techniques obtained through inductive data analysis. The results of qualitative research can be in the form of potential and problem discovery, object uniqueness, meaning of events, protests and social interactions, deterministic accuracy of data, structures and hypotheses.
In this study, qualitative methods are also used to measure the factors that support village development. In terms of previous research conducted by Utomo & Satriawan (2017) identify the factors that support the development of a tourist village, among others; Natural attractiveness, human resources factors, driving motivation from the local community, facilities and infrastructure, supporting facilities for tourism activities, institutions that coordinate all tourism activities, as well as the existence of an area of land to be held as a place for tourism activities to develop tourist attractions. This research was conducted in Taro Village, Gianyar Regency, Bali Province. This study uses 2 data sources derived from primary data and secondary data. According to Sugiyono (2015) primary data is data that is directly obtained by data collectors. Primary data from this study is data obtained based on the results of an interview with tourism actors and the community regarding the potential of an eco-spiritual destination-based village then the next data that will be used is the source that comes from secondary data. According to Sugiyono (2015) Secondary data sources are data that are not directly obtained, such as data in documents or data provided by other people obtained through the results of related previous research journals, local village government reports, government websites and various sites that can be accounted for on the internet. Furthermore, all the collected data were analyzed using SWOT analysis.
In conducting a SWOT analysis, there are several analyzes that must be done first, Rangkuti (2014) identify SWOT analysis can be done by comparing internal environmental factors with the external environment. The first stage is analyzing the IFAS (internal factor analysis strategy) or in other words determining the internal strategic factors compiled in the framework of strongness and weakness by determining the factors that influence internal conditions in detail. These are classified into 5 strength factors and 5 weakness factors. Then the second stage analyzes EFAS (external factor analysis strategy) by collecting 10 external factors that are considered to have influence in detail which are classified into 5 opportunity factors and 5 threat factors. Taro Village is one of the tourist areas located in Tegalalang District, Gianyar Regency, with a distance of around 40 kilometers from Denpasar City and is at an altitude of 650 meters above sea level. Demographic conditions in Taro Village show that the total population is 9,400 people, with a composition of 1,888 families, and an area of 1,562.20 hectares. Taro Village is geographically located on a plateau that extends from north to south and crosses two rivers. Geographically in the north, Taro Village is bordered by Talas Village, Kintamani Apuan and located to the east of Sebatu Village, Tegallalang to the south of Taro Village is bordered by Kelusa Village in Tegallalang, and on the west side borders Puhu Village, Payangan.

RESULTS AND DISCUSSION
Taro Village has an environmental condition that is still well preserved today. Clean environmental conditions are one of the success factors in the realization of agriculture for the community. This can be seen from the presence of fireflies and the fresh air. The presence of fireflies can be used as an indicator of whether the environment is healthy or not. If the environment is fresh, the soil is fertile, and the water is clear, fireflies can survive. The climatic conditions in Taro Village also play an important role in plant growth and development so as to maintain the beauty of local natural attractions (Bongiovanni, 2001;Branham, 1998). Taro Village has the potential for natural and cultural beauty that can make it a tourist attraction. The potential that is owned by Taro Village can be seen from the Potential of the Plantation which is indicated by the presence of varieties of plants such as Aloe Vera, Flower Gardens, Enau, Citrus Plantation, and Banana. Furthermore, the potential for rice fields in Taro Village can be seen from the stretch of rice planting throughout Taro Village with an ecological-based planting process by applying organic planting procedures and using compost to plant rice. Furthermore, the potential for customary forests owned by the village of Taro, namely the Bamboo Forest and the expanse of beautiful forest which are usually packaged as trekking routes.
The cultural potential of Taro Village can be seen from the existence of the White Ox which is part of the spiritual history of the Hidhu Religion, then religious activities and traditional rituals in Taro Village such as Mekemit and Melukat. Then the cultural potential shown in Taro Village can be seen from the existence of the Narnir Dance which is a typical dance of Taro Village which is only performed on Piodalan or the big holidays of the Local Village.

Taro Village Development as an Eco-Spiritual Destination
The Fireflies Garden Source : (Official Website Desa Taro, 2021) Tourism attraction in Taro Village makes Taro Village a potential village as a village based on eco-spiritual destination, namely a village based on ecological and spiritual aspects in it to attract tourists to visit. The Potential of Tourism Attractions in Taro Village prioritizes the eco-spiritual aspect, this can be seen from the empowerment of waste in the Local Village and processed into compost fertilizer to plant rice and several plants in the FireFlies Garden Tourist Attraction. Then the development of community-based tourism is applied by inviting local people to process the results of coconut planting into virgin coconut oil which is then packaged into a tourist experience in traveling at Taro Village.
The eco-spiritual aspect applied in Taro Village refers to its potential, namely natural preservation, ecological factors, culture, local customs, and the educational environment. The pattern of community life which is based on the Tri Hita Karana, namely the relationship between humans and humans, then the relationship between humans and nature and the relationship between humans and God becomes one of the real forms of the application of cultural and spiritual aspects. With this potential development, Taro Village becomes an eco-spiritual destination. In addition, the ecological aspect cannot be separated from community involvement such as processing waste into compost, processing coconut into virgin coconut oil and preserving the environment by holding tourism activities that prioritize eco-spiritual aspects. like planting rice, making soap. with virgin coconut oil, and making organic products it is available at The fireflies Garden as a tourist attraction. Then the spirituality aspect can be seen from tourism activities that refer to local village values and religions and customs.
The development strategy of Taro as Eco Spiritual Destination uses a SWOT analysis. By identifying factors such as strengths, weaknesses, opportunities and threats, a SWOT analysis is needed to determine the planning or development method. Then the SWOT analysis was combined to form Rangkuti's external strategic factors (EFAS) and internal strategic factors (IFAS) matrix (2014). The combination is described in table 1.

CONCLUSION
Taro Tourism Village is a village located in Tegalalang sub-district, Gianyar Regency, which has natural beauty and tourism based on culture and local religious values and customs. This Taro village is equipped with Village Officials and Tourism Awareness Groups who care about natural preservation and cultural noble values. Development of natural and cultural potential in Taro Village by empowering local communities or commonly known as community-based tourism. The potential for tourist attraction based on ecological, customary and cultural values makes Taro Village has the potential to be developed into an eco-spiritual destination. Based on the results of the SWOT analysis, strategies that can be implemented to maximize the use of opportunities include: Strenght and Weakness. Taro tourism village has a lot of potential besides that the Taro tourism village is also supported by a strong POKDARWIS (Kelompok Sadar Wisata) in the development of the Taro tourism village. In addition, the taro tourism village also has a strong spirit and spirituality because it has a history of a tourist village that is suitable as an Eco-Spiritual Destination. The lack of attention from the local government and the low quality of human resources in the Taro tourism village is one of the weaknesses of the Taro tourism village.
Strength and Weakness Oppurtunities. Taro Tourism Village needs to continue to evaluate and review what deficiencies have occurred in the development of Taro Tourism Village as an Eco-Spiritual Destination, especially during the pandemic for the sustainability of Taro Tourism Village, also Taro Tourism Village should continue to increase creativity, innovation and independence in developing Taro Tourism Village. Taro Tourism Village have to existing media or channels in the community to explain and promote Taro Tourism Village as an Eco-Spiritual Destination. Participate in tourism village development training held by the government or other private institutions. Encourage the application of education for the development of the Taro Tourism Village by all sectors of society related to the management and development of the Taro Tourism Village.
Strenght and Weakness Threath. These are some strategy that Taro Tourism Village have to improve and develops: improves and develop a product that does not only exist during the pandemic period but also for the sake of sustainability after the pandemic ends. Providing education in the form of socialization to the people of Taro Village in the form of knowledge that must be understood in developing Taro Tourism Village. Take advantage of the technological guidance that will be provided by the Ministry of Tourism and Creative Economy in developing the Taro Tourism Village.

Market Segmentation Strategy
Based on the results of the strategies described, the appropriate target market segments and markets are: 1. Tourists who like natural beauty and cultural authenticity 2. Scholars, Researchers and Students who want to learn related to ecospirituality 3. Domestic and foreign tourists who wish to carry out research or studies on culture and nature Based on the target market, tourists can be classified into tourists who have characteristics or qualities that require tourism products, such as the following: -Tourism products that still maintain their natural authenticity, without natural exploitation or cultural commodification -The purpose of traveling by tourists is to get new experiences that do not exist in the environment where they come from

Synergy of the Needs of Tourists, Business Actors and Cooperation Systems
Based on the results of the SWOT analysis and Market Segmentation Analysis, it can be concluded that: