This research aims to reveal descriptively the acculturation process that occurs between the people of Java Transmigrants and the Paser community and the factors that affect the acculturation of the people of Java Transmigrants and the Paser community. This research uses qualitative approach with data collection technique through observation, interview and documentation. The results showed that the acculturation process between Paser community and Javanese transmigrants through interaction process included interaction of religion, language, culture and education, then social change process and competition process. Factors affecting acculturation are internal and external factors. Internal factors through population growth and competition. External factors through the spread of culture. Paser community and Javanese transmigrant community have acculturated due to good interaction so that the acculturation process can run, bringing together Paser and Javanese culture in enriching the culture in this area to realize the integration and appreciation, respecting intercultural and inter-ethnic in Paser District.