This research investigates the impact of implementing the Electronic-Based Government System (SPBE) on performance accountability within the Regional Secretariat of South Sulawesi Province. The research addresses a discrepancy where performance assessments based on accountability reports from the Regional Secretariat do not align significantly with the SPBE assessment index. Adopting a quantitative, descriptive methodology, the research surveyed civil servants working across various units of the Regional Secretariat in South Sulawesi Province. Data was collected using a questionnaire validated for reliability through Statistical Package for the Social Sciences (SPSS). The findings indicate a significant positive influence of SPBE implementation on performance accountability within the Regional Secretariat of South Sulawesi Province.
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