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The Dayak community, as an agrarian community, respects and upholds the noble values of their ancestors. These values strongly affect their social and cultural system, including the customs and traditions of inheritance settlement. This research is descriptive-analytic using a phenomenology approach. The aim is to identify the uniqueness of the traditional heritage of the Dayak Ngaju tribe in Palangka Raya through the perspective of acculturation theory of culture and law. The study shows that the acculturation model that occurs in Palangka Raya is an adjustment model, in which the process of adjustment and adaptation of one culture to other cultures occurs without forming a new culture. In addition, this study also finds that the community kinship system also influences the application of inheritance law among the Ngaju Dayak indigenous people, Palangka Raya, Central Kalimantan.

Acculturation in the Inheritance Law of the Dayak Ngaju community