Leniwati, D., Fitriani, N. ., affan, M. wildan . and Juanda, A. . (2025) “Constructing Sustainable Cultural Heritage Asset Based on The Philosophy of Life of The Dayak Tribe Community ‘Adil Ka’talino Bacuramin Ka’ Saruga Basengat Ka’jubata’”, Jurnal Akuntansi Manado (JAIM), pp. 88-98. doi: 10.53682/jaim.vi.10152.