Purpose: This study analyzes the strategies of the Makassar City Government in implementing digital governance as part of its Smart City development. Subjects and Methods: Using a qualitative case study approach, the research explores policy frameworks, service innovations, resource support, and institutional coordination. Results: The findings show that Makassar has made notable progress in strengthening policy alignment through the RPJMD, introducing innovative digital platforms such as the War Room, and enhancing transparency and efficiency in public service delivery. However, significant challenges remain, particularly in human resource capacity, sustainable financing, inter-agency coordination, and citizen participation. Conclusions: Applying Koteen’s strategic framework, the study concludes that while Makassar demonstrates strong corporate and program strategies, its resource and institutional strategies require further development. Policy implications emphasize the need for a comprehensive e-government master plan, capacity-building initiatives, public–private partnerships, and inclusive digital literacy programs. Strengthening these aspects will allow Makassar to consolidate its achievements and establish itself as a leading model of resilient and inclusive Smart City governance in Indonesia.
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