Hello Detlef, Sorry for not replying sooner but I was trying to find these photos. As you can see these two are quite similar in appearance though mine has a wooden hilt while yours is made from horn. I've had this piece for a few years now and the only thing that I have been able to find out about it is that it is most likely (like Jose suggested) a Visayan piece. I wish that I could be of more help to you other than just showing another example.
Best,
Robert
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