<![CDATA[Purpose: This study aims to evaluate the implementation and effectiveness of digital governance within the Smart Governance Program in Makassar City, Indonesia. It seeks to understand how digital systems reshape public administration, bureaucratic behavior, and citizen engagement in a developing urban context. The research does not merely measure performance outcomes but explores how governance principles such as transparency, efficiency, accountability, and participation are enacted and negotiated in daily administrative practice. Subjects and Methods: The study employs a qualitative evaluative design involving twenty participants, including local government officials, technical staff, and citizens who interact with digital service platforms. Data were gathered through semi-structured interviews, document analysis, and participant observation. The analysis followed an interpretative thematic approach using Miles and Huberman’s interactive model, emphasizing the interrelation between institutional structures, technological adaptation, and user experience. Results: Findings reveal that while the Smart Governance Program has improved accessibility and introduced innovative digital services, it remains hindered by fragmented infrastructure, uneven bureaucratic adaptation, and limited citizen responsiveness. The coexistence of manual and digital systems reflects a transitional bureaucracy, and participation mechanisms often function symbolically rather than substantively. Trust and inclusivity emerge as pivotal factors in shaping the success of digital governance. Conclusions: Smart Governance in Makassar represents both progress and paradox. Its success depends not only on technological infrastructure but on institutional alignment, cultural readiness, and relational trust between government and citizens. Digital transformation must therefore be understood as a continuous process of learning, adaptation, and human-centered reform.]]>
