<![CDATA[This article aims to seek the conceptual and legal framework of e-Gov and to understand the implementation and challenges in implementing the national policy of accelerating e-Gov in Indonesian villages using the theory of Institutional Legitimacy. The research method used is normative law research. The primary legal materials used include Law Number 6 of 2014 concerning Villages, Presidential Instruction Number 6 of 2001 concerning the Development and Utilization of Telematics in Indonesia, Presidential Instruction Number 3 of 2003 concerning National Policies and Strategies for the Development of E-Government, Presidential Regulation Number 95 of 2018 concerning Electronic-Based Government Systems. This study applied Meyer and Rowan’s theory of institutional legitimacy. The results of the study explain that villages adopt e-government to reflect institutional norms rather than functional needs, with success often attributed to modernization that attracts external resources while strengthening legitimacy. Five main challenges arise: external pressures without internal readiness; symbolic compliance with functional use; cultural resistance to technological change; incompatibility between the system and local reality; and difficulty achieving substantive legitimacy. Meyer and Rowan’s six propositions proved effective for analyzing village e-government, revealing that legitimacy-seeking behaviors often result in ceremonial adoption rather than meaningful transformation.]]>
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