Badu Ahmad, Study on learning organtzation in Local Government Makassar. The aims of this research was analyze the implementation of learning organization, factors which is support bulding learning bureaucracy as an effort to follow the changing environment and demand of society. This research applied and quantitative and qualitative technique which is used the stratified random sampling Meanwehile, to cathce the data, informant to be used namely the leaders in the body of local government in Makassar. Analysis of data is descriptive quantitative and also qualitative with frequency distribution technique. The research result showed that there are good tend to apply learning bureaucracy which indicated of the apparatus want to learn continually from experience, fault, and also they can catch new knowledge and working system and other aspect related to societies" demand. The other found that the commitment factors and working environment in a good sense in building the learning bureaucracy in local government of Makassar. Aspects that related cultural values also determined applying the learning bureucracy, such as siri’ (self-respect), sipukatau sipakalebbi’ (respect each other), sipakario (motivation). Those are urgently required in building self capacty simultaneously in local burraucracy of Makassar.