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Too often we forget that culture is not a social fact but a concept. In this article it will be argued that cultures do not exist, in spite of their apparent pervasiveness within the social sciences and in daily life. A question will be raised as to the ideological role of the idea of culture, that is, what effects does it produce in the social construction of reality? To do that, the concept and its uses will be criticized, noting that the very concept and its use in daily life represents practices of classification and segregation. Finally, it is suggested that the concept of culture should be abandoned and that we should look forward to new ways of conceiving human diversity more suitable to a situated ethical thinking.

Politics, coming back to its original meaning which might be defined as influencing other people and which is involves the making of a common decision for people, then, life is never politics-free. When we are thinking, we are contributing in the political life, how to influence or how to be influenced, how to make a decision in life or how to follow a decision. Politics contain of many dimensions, one might think politics in a negative or positive way depending on which dimensions he stick the politics with. Political party is one of the main institutions in the political life which used in practicing the democracy as the representative system needed by the community. It used as a media to transfer the political messages from the community to the government, as peoples' media to send their aspiration to the people 'above', which existence is influencing the development of the policies of the country depending on its effectiveness. As a Muslim-Largest country, Islam has a very important role in Indonesia's political zone. Though, not everything that has an "Islam" name is able to completely represent Islamic values and so some "non-Islam" might also represent Islamic ethical values. The point of this article is to focus more on how is the relationship between politics and Islam in Indonesia by observing the development of Islamic Political Parties and its phenomena. It will be well observed by the historic-phenomenology approach, which is describing and observing the history of Islamic Political Parties in Indonesia and the social facts that happened in the society

Indonesia's mutual cooperation culture through active community participation in village development. However, the role of these positive values in society is fading and giving rise to pseudo-culture. The culture of mutual cooperation in the life of social communities in rural areas has experienced a decline values in the cultural caused by the existence of a dominant political attitude by the leadership of power in the countryside resulting in a decrease in community trust in the management of rural development. Political risks in the management of village finance is a threat in the cultural values of the community cooperation become pseudo

The impact of digitalisation and of the internet affects not only society and the economy. Politics, too, is beginning to be transformed. Alongside many other initiatives, the Brazilian Digital Culture Forum, held in Brazil in 2009, provides an example of how democracy can benefit from innovation. By means of a digital social network, the public continually interacts, proposing and reviewing public policies. This is not the only example: our country is experiencing a proliferation of the use of the net for social and cultural ends. The changes are profound, but the intellectual and macro-political worlds have not yet realised their potential. ; El impacto de la digitalización y de Internet no afecta únicamente a la sociedad y la economía, sino que la política empieza a sufrir una transformación. Junto a muchas otras iniciativas, el Foro de la Cultura Digital Brasileña, celebrado en Brasil durante el año 2009, es un ejemplo de cómo la democracia puede beneficiarse de la innovación. Por medio de una red social digital, los ciudadanos interactúan continuamente proponiendo y fiscalizando las políticas públicas. Y este no es el único ejemplo. En nuestro país proliferan las iniciativas de uso de la red para fines sociales y culturales. Los cambios son profundos, pero la intelectualidad y la macropolítica todavía no han percibido su potencial. ; L'impacte de la digitalizació i d'internet no afecta només la societat i l'economia, sinó que la política comença a patir una transformació. Al costat de moltes altres iniciatives, el Fòrum de la Cultura Digital Brasilera, celebrat al Brasil durant l'any 2009, és un exemple de com la democràcia es pot beneficiar de la innovació. Per mitjà d'una xarxa social digital, els ciutadans interactuen contínuament proposant i fiscalitzant les polítiques públiques. I aquest no n'és l'únic exemple. Al nostre país proliferen les iniciatives d'ús de la xarxa per a finalitats socials i culturals. Els canvis són profunds, però la intel·lectualitat i la macropolítica encara no han percebut el potencial d'aquests canvis.

L'impacte de la digitalizació i d'internet no afecta només la societat i l'economia, sinó que la política comença a patir una transformació. Al costat de moltes altres iniciatives, el Fòrum de la Cultura Digital Brasilera, celebrat al Brasil durant l'any 2009, és un exemple de com la democràcia es pot beneficiar de la innovació. Per mitjà d'una xarxa social digital, els ciutadans interactuen contínuament proposant i fiscalitzant les polítiques públiques. I aquest no n'és l'únic exemple. Al nostre país proliferen les iniciatives d'ús de la xarxa per a finalitats socials i culturals. Els canvis són profunds, però la intel·lectualitat i la macropolítica encara no han percebut el potencial d'aquests canvis. ; The impact of digitalisation and of the internet affects not only society and the economy. Politics, too, is beginning to be transformed. Alongside many other initiatives, the Brazilian Digital Culture Forum, held in Brazil in 2009, provides an example of how democracy can benefit from innovation. By means of a digital social network, the public continually interacts, proposing and reviewing public policies. This is not the only example: our country is experiencing a proliferation of the use of the net for social and cultural ends. The changes are profound, but the intellectual and macro-political worlds have not yet realised their potential. ; El impacto de la digitalización y de Internet no afecta únicamente a la sociedad y la economía, sino que la política empieza a sufrir una transformación. Junto a muchas otras iniciativas, el Foro de la Cultura Digital Brasileña, celebrado en Brasil durante el año 2009, es un ejemplo de cómo la democracia puede beneficiarse de la innovación. Por medio de una red social digital, los ciudadanos interactúan continuamente proponiendo y fiscalizando las políticas públicas. Y este no es el único ejemplo. En nuestro país proliferan las iniciativas de uso de la red para fines sociales y culturales. Los cambios son profundos, pero la intelectualidad y la macropolítica todavía no han percibido su potencial.

Le thème de la gouvernance culturelle est abordé sous une triple approche : approche historique ; approche par la coopération au développement et les relations internationales ; approche par la société du savoir, l'économie créative et les tic. Aujourd'hui, les politiques culturelles, en se fondant sur les droits culturels et sur une autre "gouvernance", pourront mieux répondre aux défis du monde de demain. ; El tema de la governança cultural queda englobat en un enfocament triple: l'enfocament històric, l'enfocament de la cooperació al desenvolupament i les relacions internacionals, i l'enfocament de la societat del saber, l'economia creativa i les tic. Avui en dia, les polítiques culturals, en basar-se en drets culturals i en una altra «governança», podran respondre de manera més satisfactòria als desafiaments del demà. ; El tema de la gobernanza cultural queda englobado en un enfoque triple: el enfoque histórico, el enfoque de la cooperación al desarrollo y las relaciones internacionales, y el enfoque de la sociedad del saber, la economía creativa y las tic. Hoy en día, las políticas culturales, al basarse en derechos culturales y en otra «gobernanza», podrán responder de manera más satisfactoria a los desafíos del mañana. ; The question of cultural governance is dealt with from three approaches: the historical approach, the development cooperation and international relations approach, and the knowledge society, creative economy and ict approach. Today, cultural policies, based on cultural rights and on other "governance", will be better placed to meet the challenges of tomorrow.

This study aimed to obtain information and empirical evidence between the influence of organizational culture, competence and professionalism of officers towards the readiness of the application of government regulation on accrual accounting concerning the accrual-based government accounting standards in Malang government. This study uses primary data to generate critical information from respondents using simple random sampling method. The number of samples used was obtained based on the Slovin formula. The population of this research were local government officers. Respondents in this study were 82 officers of the finance department at UNITS Malang. This study used a causality analysis, Structural Equation Model (SEM) based component or variance or better known as the model of Partial Least Square (PLS). Hypothesis testing will be done with the help of software SmartPLS 3.2.3. These effects indicate that organisational culture is convinced, but not significant effect on the preparation of the implementation of accrual-accounting, competence is a positive and important outcome on the preparation of the implementation of accrual accounting and professionalism is a positive and significant effect on the preparation of the implementation of accrual accounting.