This paper is aimed at exploring the living culture of Dayak Meratus tribes and explaining the implementation the concept of bubuhan in an existing government resettlement program, namely Indigenous Community Empowerment or Pemberdayaan Komunitas Adat Tepencil (PKAT). Knowing and understanding the cultural values of Dayak Meratus tribes are the key and very important in ensuring the successful of resettlement programs. Research is carried out by ethnography method, in particular, the approach of field observation and in-depth interviews. The descriptions presented in this paper are an overview of cultural interpretation and the notion of Dayak Meratus tribes, particularly related to the implementation of resettlement program (PKAT) that so far have been doing well. From the research analysis, there are two factors that determine the success of the PKAT resettlement program for Dayak Meratus tribes in South Kalimantan, those are the maintenance of kinship system i.e. concept of bubuhan as the basis for the resettlements program and the selection of the resettlement locations base on the balai-adat or traditional dwelling of each kinship group. Keyword: resettlement, Dayak Meratus, kinship, ethnography