<![CDATA[This study analyzes the implementation of the Electronic-Based Government System (SPBE) in Kutai Kartanegara Regency through a Systematic Literature Review (SLR) approach. The study aims to identify the current condition of SPBE implementation, examine the role of Management Information Systems (MIS) in supporting digital governance and public service effectiveness, compare SPBE implementation in Kutai Kartanegara with best practice regions in Indonesia, identify implementation gaps, and formulate strategic recommendations for optimization. The analysis was conducted using content analysis, comparative analysis, gap analysis, and SWOT analysis based on 20 selected journals related to SPBE, digital governance, and public service digitalization. The findings show that SPBE implementation in Kutai Kartanegara has developed through various digital systems such as village websites, PADU-DESK, E-Kinerja, SIMDA, Command Center, online tax services, and Digital Population Identity (IKD). These systems contributed to improving administrative efficiency, transparency, and public service accessibility. However, several challenges remain, including unequal digital infrastructure, unstable internet connectivity, low digital literacy, limited human resource competence, weak inter-agency integration, and organizational readiness issues. Comparative analysis indicates that regions such as Sumedang, Bandung, Bekasi, and DKI Jakarta demonstrate more integrated and mature SPBE implementation. Meanwhile, Kutai Kartanegara still faces geographical and infrastructure barriers, especially in rural areas. Based on the SWOT analysis, this study recommends strengthening digital infrastructure, improving digital literacy and human resources, enhancing system integration, and developing sustainable digital governance strategies. Overall, SPBE implementation in Kutai Kartanegara shows positive progress but still requires continuous improvement to achieve effective and sustainable digital governance.]]>
