Kayan Sembakung delta is a strategic area located in North Kalimantan, Indonesia, which is used for various human activities, such as agricultural cultivation, fisheries and forestry activities, particularly by using mangrove forest areas and peatlands as a production area to generate income, which is then used for public consumption. Therefore, it is necessary to internalize cultural values that can encourage higher decent life for the community and the realization of the preservation of mangrove forests and peatlands. In this regard, this study was aimed to describe the profile of cultural value orientation, poverty and the relation between the two, using a descriptive correlative research approach. The results showed that the life issues consisting of the nature of life, the nature of work, the nature of the human relation with time and the nature of the human relation with nature had a significant relation to the poverty line (p-value < alpha), while the nature of the human relation with humans do not have a significant relation (p-value > alpha).
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