Islamic governance is a version of governance based on Islamic teachings that seeks to achieve the goals of Islam in the field of governance. The purpose of this research is to investigate the foundations and contexts of the formation and realization of Islamic governance. The realization of Islamic governance above all requires preparations and platforms that, if not provided, will turn the "idea of ​​Islamic governance" into a slogan and showcase concept and will challenge its validity and capability in front of the rival model. With this definition, the main question is: "what is the most important platform and foundation for the realization of Islamic governance?" this paper considers "culture" as the first priority of Islamic governance by using the descriptive-analytical method based on documentation and library data collection and concludes that in the realization of Islamic governance, culture precedes other social affairs, including economy and politics. Therefore, any transformation and reform including in the field of governance, passes through the path of culture.