This study undertook an analysis of learning organization in the implementation of electronic-based government system (SPBE) in Mamuju District. The study used a qualitative approach.  The  results of the study show that the implementation of electronic-based government system in Mamuju District encourage organizations perform transformations organization of the mechanism manually to the mechanism of electronics is realized through changes in environmental organizations as a form of adjustments to the implementation of electronic-based government systemernment such as changes in the structure , mechanisms of work and patterns of communication and culture as well as the attitude of employees in work. The mechanism of learning organization practiced during the implementation of electronic-based government systemernment in the District Mamuju such as decision and policy leaders are accompanied by the preparation of human resources personnel are capable to work through strategies of education and exercise to improve the knowledge and skills of employees in the field of information communication technology (ICT), to encourage employees to share knowledge and skills share knowledge through (system information manajemenet) SIM and e-learning which can support the effectiveness of the implementation of electronic-based government systemernment.