There are many kinds of Buddhist religious rituals in Indonesia. Tribuana Manggala Bakti is a Buddhist religious ritual in Kulon Progo, D.I. Yogyakarta. Tribuana Manggala Bakti is a religious cultural integration of Buddhist teachings with local wisdom Javanese culture. The Tribuana Manggala Bakti ceremony contains many meanings and values. This study aims to find the philosophical value of the Tribuana Manggala Bakti using Max Scheler's value perspective. The type of this research is descriptive qualitative research with literature review. The philosophical values of Tribuana Manggala Bakti in the perspective of Max Scheler's value hierarchy are the pleasure velue, vitality value, spirituality value and value of the holy. However, from the four values in Scheler's value hierarchy perspective, the implementation of the Tribuana Manggala Bakti ceremony is more on spiritual values and holiness, the form of human activity as spiritual and religious creatures that can be seen from the Buddhist devotion and also a real form of concern for nature conservation by planting trees, releasing birds and fish.