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The purpose of this study was to analyze learning organization on the implementation of e-government in the city of Makassar. This research is qualitative with approach case studies to describe how the application of learning organization (LO) in the government of the city of makassar and the results of the study showed Makassar positive trend even though there are still many shortcomings although it is still a society that complain against a service-based information technology. Learning organization within the framework of e-government in the form of the development of feedback at all levels of the organization be aware of the process that made the employees to give each other feedback between each other with regard to e-government by way of exchanging information about the internal applications in education Each as well as mutual support and communication with all members of the team of the developers application, the developer team infrastructure, network. Strategy feedback with question and answer through SMS App/chat center included with operator help desk in the City of Makassar. In terms of reliability, the apparatus is proficient in their field but is still a bit awkward when or when there is a problem with the software, it is necessary to calm down in dealing with software problems so that there is no panic and the service can run smoothly.
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