By studying and analyzing thoroughly the aspects of Indonesian culture, we may find many concepts of local wisdom that have been practiced in daily life of Indonesian people that can be beneficial for Information Technology study. Subak is a Balinese organization of irrigation systems, and is one example of local wisdom known widely in the world. Subak, as one of the greatest Balinese cultural heritages, is the backbone of Balinese rice cultivation. The aim of this research is to develop and to implement a hypertext-based learning media for local cultural based learning with a case study in the Computer Operating System course for undergraduate students of Jurusan Pendidikan Teknik Informatika, Fakultas Teknik dan Kejuruan, Universitas Pendidikan Ganesha, in Singaraja Bali, Indonesia, based on the concept of Subak. This research starts with exploration of the local wisdom concept "Subak" to collect a specific local cultural based teaching material. We found that Subak is not only a religious and social based cultural heritage, but it manages a deep and complex concept of limited resource sharing, similar with a modern computer. Seeing the characteristics and organizational structures of Subak system that are complete, solid, and effective, it is not impossible to explore various underlying concepts of this local wisdom that might prove beneficial for the field of information technology. Built from the various aspects and components of a complete life, Subak runs a quite complex operational procedure, which is a close analogy to an operating system run by a computer. The concept of Subak's organizational structure as a complex system of regulation for the collective interests provides the basis of early studies for exploring the concept of an operating system. Subsequent to analysis of Operating Systems course syllabus and the analysis of Operating System concepts based on local wisdom of Subak that has been generated in previous studies, it is necessary to build software that is capable of implementing such materials with an attractive appearance, with the ability to present the documents in an unstructured domain (a non sequential/nonlinear) and, at the same time, is easily affordable (accessible), so that it can cover the entire complex material and it can follow the user, according to the concept of hypertext. A hypertext-based learning media based on Subak is then developed in this research based on the study of Subak as an integrated operating system. It is necessary to develop software which satisfies three criteria--(1) capable of implementing the materials in attractive appearances, (2) able to present the documents in an unstructured domain (a non sequential/nonlinear), and (3) easily affordable (accessible) so that it can cover the entire complex material and follow user according to the concept of hypertext. This paper also proposes an experimental research design plan in the actual classroom learning process that will be conducted in order to assess the effectiveness of the local cultural based teaching material in improving students' motivation and achievement. We can adopt and assimilate the concept of Subak into a specific teaching material to facilitate our local cultural based learning process in order to improve motivation and achievement of students. The study of the concepts of local wisdom of Indonesian culture must be more focused on the development of education, such as in the field of technology which is still not a major concern of the world community. Local cultural based learning should be made on educational curriculum for maintaining pluralism in Indonesia. (Contains 4 figures.)