Abstract Bencingah Temple in Sukasada District, Buleleng Regency has historical value in the struggle of the Balinese people, especially in Buleleng, because it was established due to a vow made by the fighters in their struggle for independence from the colonizers to God Almighty.  Therefore, it has a very strong cultural acculturation during the pujawali, which is very interesting to study. This study aims to identify the philosophical values, pujawali processions, and cultural acculturation found at Bencingah Temple. In this study, the issues are examined using the theories of Social Change, Religion, and Cultural Acculturation. The results of the study show that the philosophical value of Bencingah Temple is based on the desire to obtain protection (raksanam) from Ida Sang Hyang Widi Wasa when fighting and freeing the Indonesian people from the shackles of colonialism, as a manifestation of the dharma of the state and religion. The procession during this pujawali is held on Soma Kliwon Wuku Kuningan (Soma Macekan Agung) at Bencingah Temple, led by Pemangku/Pinandita Bencingah Temple Jro Mangku Dalem and witnessed directly by pemedek and veteran fighters using offerings such as banten for the jeroan, banten for the sekehe gong, and banten caru. The cultural acculturation that can be seen in this pujawali is when the mepurwa daksina process (circling the main monument) is carried out while carrying two red and white flags, followed by approximately 15 people circling three times. This procession is accompanied by the sound of bells/bajra by the male priests of Bencingah Temple. At this moment, the worshippers who came to pray join in singing the Indonesian national anthem, accompanied by the sound of the gong (gamelan “longgoran” during murwa daksina), and then continue with a moment of silence.   Keywords:  Cultural Acculturation Pujawali Bencingah Temple