It is 100% a madura ukiran. It looks bone to me either, but I wouldn't be surprised when it is wood. I don't think it is ivory. I've never seen porous ivory.
Maybe a picture of the hole of this ukiran could help to see if it is wood or bone.
Mostly you see the winged horse in the place of this cockatoo. But it is a nicely carved ukiran and so is the one of BluErf.
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