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Simarmata, Simon; Boru, Meiton

Journal of Information Technology and Computer Science 2026 International Forum of Researchers and Lecturers

Inconsistent terminology across cybersecurity frameworks undermines global governance and interoperability. The National Institute of Standards and Technology Cybersecurity Framework (NIST CSF 2.0) and ISO/IEC 27001:2022 share similar objectives but diverge semantically in defining risk, control, and resilience. This semantic gap causes difficulties in compliance mapping and automated policy translation. Research Objectives: This study aims to analyze the semantic similarity and divergence between NIST and ISO/IEC 27000 terminologies, identify conceptual structures influencing interoperability, and propose an AI-assisted foundation for harmonizing cybersecurity language globally. Methodology: A mixed-method semantic comparative design integrates Natural Language Processing (NLP) and ontology mapping. Using the nist_glossary.csv dataset and ISO vocabularies, terms were normalized and analyzed via cosine similarity using sentence-transformer embeddings. Ontological alignment was visualized through the Semantic Threat Graph (STG) and validated by certified experts using Cohen’s Kappa reliability tests. Results: From 672 term pairs, results show 40.9% high semantic equivalence, 38.8% partial overlap, and 20.3% semantic divergence. Strongest alignment appears in “Protect” and “Identify” domains, while divergences occur in governance and recovery-related terms. Ontology mapping revealed three conceptual clusters—Risk Governance, Technical Safeguards, and Organizational Readiness. Conclusions: Findings confirm a 79.7% total semantic alignment, indicating strong potential for harmonizing global cybersecurity standards. The study contributes an empirical model combining computational linguistics and AI-based ontology mapping to establish semantic interoperability, enabling unified cybersecurity governance and AI-driven compliance automation. Keywords: Semantic Interoperability; Ontology Mapping; Cybersecurity Frameworks; Terminology Alignment; AI Harmonization

Carolina Savitri Ajeng Margono; Rauly Sijabat; Shofif Sobaruddin Akbar

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Service quality is a critical issue faced by service providers, as it plays a significant role in shaping customer satisfaction and maintaining customer trust for future services. A decline in service quality over time may negatively affect customers’ perceptions and loyalty. Therefore, this study aims to examine the effect of service quality dimensions on customer satisfaction. This research employed a quantitative approach using primary data collected through a survey method. The sampling technique used was probability sampling with a random sampling method, involving 98 customers as research respondents. Data were analyzed using SPSS version 24. The service quality dimensions analyzed in this study were Tangible, Reliability, Responsiveness, Assurance, and Empathy. The results of the analysis revealed that Tangible and Responsiveness did not have a significant effect on customer satisfaction. In contrast, Reliability, Assurance, and Empathy were found to have a significant positive influence on customer satisfaction. These findings indicate that customers place greater importance on service accuracy, employee competence, trustworthiness, and personal attention. Therefore, service providers are encouraged to prioritize improvements in Reliability, Assurance, and Empathy to enhance customer satisfaction and sustain long-term customer relationships.

Fahrudin Fahrudin; Karmanis Karmanis; Charis Christiani

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the effectiveness of public service policy implementation at the Regional Technical Implementation Unit of the Freshwater Fish Cultivation Center (UPTD BBIAT) in Pekalongan Regency, focusing on the influence of service quality on fish farmers' satisfaction mediated by trust. The research employs a mixed-methods approach with a concurrent embedded design, combining a survey of 40 fish farmers and in-depth interviews with 5 key informants from the UPTD and Agency levels, along with observation and document analysis. The theoretical framework is built on New Public Service Theory, Policy Implementation Theory, and the SERVQUAL, trust, and public satisfaction concepts. The research findings indicate that all three variables are in the high category with robust and significant positive correlations: service quality with trust, service quality with satisfaction, and trust with satisfaction. Trust has been shown to play a strong mediating role in the relationship between service quality and fish farmers' satisfaction. The assurance and empathy dimensions are the strengths of UPTD BBIAT, while tangibles and reliability require improvement through infrastructure modernization and enhanced consistency in seed availability. Theoretically, this research confirms the applicability of the SERVQUAL model and trust theory in the context of public services in the fisheries sector. In practice, it provides strategic recommendations to improve policy implementation effectiveness through infrastructure strengthening, human resource development, service digitalization, and enhanced institutional coordination.

Fitra Aulia Simatupang; Indi Azizah Nailah; Rita Hartati

Publikasi Para ahli Bahasa dan Sastra Inggris 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study investigates the role of Artificial Intelligence (AI) tools, specifically ChatGPT and Jenni AI, in supporting academic integrity through accurate citation generation. Employing a descriptive qualitative method, the research involved 30 undergraduate students who evaluated AI-generated citations using Fishman’s (2014) Academic Integrity Theory and Smith’s (2020) Citation Accuracy Framework. Data were collected through questionnaires assessing students’ perceptions of reliability, ethical responsibility, and accuracy in AI-assisted citation practices. Quantitative analysis revealed that Honesty and Accountability were the most dominant values (22.58% each), followed by Fairness and Respect (19.35% each), Trust (12.90%), and Courage (3.23%). Qualitative findings showed that students recognized AI’s potential to enhance writing efficiency but emphasized the need for human verification to ensure factual correctness and ethical compliance. Comparatively, Jenni AI demonstrated greater consistency and citation verification than ChatGPT, which exhibited more frequent fabrication and inaccuracy. The study concludes that while AI tools can enhance academic productivity, maintaining academic integrity still requires critical human oversight, ethical awareness, and adherence to scholarly honesty and accountability.

Airini Sri Andini; Alika Fadhilah; Indra Giri; Sri Mulyeni

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of digitalization on the lifestyles of students at Universitas Nasional Pasim. The research employs a quantitative approach through field survey methods, targeting a population of 123 students from the Faculty of Economics, Class of 2025. A minimum sample size of 56 respondents was determined using the Slovin formula. The sampling technique utilized was purposive sampling, while data analysis involved validity and reliability tests, classical assumption tests, and multiple regression analysis to determine the relationships between variables. Empirical results indicate that digitalization has a positive and significant influence on student lifestyles, with the F-calculated value exceeding the F-table at the specified level of significance. The R-Square value further explains the contribution of the digitalization variable to changes in the respondents' lifestyles. The findings reveal positive impacts such as increased academic efficiency, instant access to information, and the convenience of transactions through practical digital payment systems. Conversely, negative impacts identified include a rise in consumptive behavior driven by cashless and paylater features, where student budgets are increasingly used for non-academic purposes. Furthermore, high intensity of social media usage triggers the Fear of Missing Out (FOMO) phenomenon and a decline in real-world social interaction. In conclusion, digitalization is a pivotal factor in shaping modern student lifestyles. It is essential to enhance financial literacy and strengthen self-control to minimize the negative impacts of technology in the future.

Amathul Zeehan; Zahra Meylani Utami; Asila Rafia Rafsa; Sri Mulyeni

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The Myers-Briggs Type Indicator (MBTI) is one of the personality assessment tools that is often used to identify individual psychological tendencies, including in the context of higher education. In the student environment, MBTI is widely used as a means of self-introduction, adjustment of learning styles, increasing the effectiveness of group work, and career planning. This article aims to examine the relevance of the application of MBTI among students using a literature study approach. The research method used is in the form of a review of various literature sources, such as scientific journals, books, and academic articles that discuss the basic concept of MBTI, its implementation in the field of education, and critical views regarding its limitations. The results of the study show that MBTI has a fairly relevant role as a non-diagnostic instrument in helping students understand their potential, learning preferences, and social and academic interaction patterns. In addition, the appropriate use of MBTI can support improved learning quality, teamwork effectiveness, and academic counseling services. However, a number of literature highlights the limitations of MBTI, especially regarding aspects of validity and reliability, so it is not recommended to be used as the sole basis for academic or psychological decision-making. Thus, MBTI remains relevant for students if used wisely, contextually, and based on a strong scientific foundation to support students' academic and personality development.

Nathasya Kusuma Wardani; Rina Ayu Vildayanti

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of Product Quality, Price Perception, and Brand Image on Purchase Decisions in Shopee application users in South Jakarta. The population in this study is Shopee application users in South Jakarta who have made purchases in the last six months. The research sample was determined using the Non Probability Sampling method with the Lemeshow formula and obtained as many as 96 respondents who were considered to represent the characteristics of the population. Data was collected through a questionnaire with a Likert scale distributed through Google Form, then processed using Microsoft Excel 365 and SPSS software version 29 for descriptive analysis and hypothesis testing. The analysis techniques used included validity tests, reliability, classical assumption tests, multiple linear regression analysis, as well as t-tests and F-tests. The results showed that Product Quality, Price Perception, and Brand Image had a significant effect on Purchase Decisions in Shopee application users, both partially and simultaneously, which indicates the importance of marketing strategies based on product and brand values in improving consumer purchase decisions.

Dio Manik; Yeni Adventry Tanjung; Rita Hartati

Jurnal Ilmuan Bahasa dan Sastra Inggris 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines how Perplexity AI is integrated into academic research, particularly its role in research gap analysis and proposal development among university students. Using a qualitative descriptive method and questionnaire data from 32 participants, the research explores students’ perceptions, benefits, and ethical considerations regarding AI- assisted research. The findings reveal that Perplexity AI improves efficiency in literature review and research gap identification, with 75% of students using it to explore research topics and 65.6% acknowledging its usefulness in recognizing trends and gaps. However, concerns remain about accuracy and source reliability, as only 56.3% fully trust AI-generated results, and many still verify information manually. The study concludes that effective use of Perplexity AI requires strong AI literacy that includes critical thinking, verification skills, and ethical awareness. These insights contribute to a broader understanding of human–AI collaboration in academic settings and highlight the need for responsible, well-guided integration of AI tools in research education.

Reza Mahendra; Qori Halimatul Hidayah

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research aims to analyze the quality of electronic services (E-Service Quality) on user satisfaction of the DANA digital wallet application in the West Jakarta area. The evolution of financial technology (fintech) in Indonesia has encouraged rapid growth in the use of digital wallets, including DANA which is recorded to have more than 200 million users by 2024. However, this rapid growth is still marred by a number of user complaints regarding system reliability, service response speed and transaction security. Therefore, this study is important to evaluate how much e-service quality dimensions influence user satisfaction levels. The research method used is a quantitative approach with an associative type of research. Data was collected through questionnaires from 100 respondents who were active users of the DANA application in the West Jakarta area using a purposive sampling technique. Data analysis was carried out using SPSS software through validity tests, reliability tests, and simple linear regression analysis. The research results show that E-Service Quality has a positive and significant effect on user satisfaction of the DANA application with a coefficient of determination (R Square) of 0.907, which means that 90.7% of the variation in user satisfaction can be explained by the E-Service Quality variable, while the remaining 9.3% is influenced by other factors outside the research model. The results of the significance test (t test) show a significance value (Sig. < 0.05) which indicates that the influence of E-Service Quality on user satisfaction has been proven to be statistically significant. The results of this study are expected to serve as evaluation material for DANA application managers in improving the quality of digital services, particularly in terms of efficiency, system reliability, security, and user responsiveness. Furthermore, this research is expected to provide theoretical contributions to the development of studies in the field of information systems and digital service management.

Rangga Gustiawan Nazara

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

The quality of educational research is strongly influenced by the accuracy in defining the research population and selecting appropriate sampling procedures. Proper determination of population and sample is essential to ensure that research findings are valid and can be generalized to a broader context. However, many educational studies still provide limited and unsystematic explanations regarding how populations are defined, how samples are selected, and how sample sizes are determined in the research design. This lack of methodological clarity may reduce the credibility and reliability of research results. This study aims to examine the concepts of population and sample, various sampling techniques, and their implications for improving the quality of educational research. The study employed a literature review approach by synthesizing scientific articles and methodological references published within the last ten years that discuss population and sampling in educational research. The results of the review indicate that clearly defining the research population, including both target and accessible populations, is a fundamental step in designing a study. Furthermore, the use of appropriate sampling techniques, such as simple random sampling, stratified sampling, and cluster sampling, plays an important role in obtaining representative samples. Determining an adequate sample size and implementing systematic sampling procedures can also reduce potential research bias and enhance data validity. Therefore, accurate population identification and appropriate sampling design are essential factors in strengthening the reliability and generalizability of educational research findings.

Syawli Alivian Irawan; Qori Halimatul Hidayah

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Advances in information technology have driven the transformation of banking services towards digitalization through mobile banking. Bank Central Asia (BCA), one of the largest private banks in Indonesia, offers m-BCA services to facilitate quick, practical, and efficient customer transactions. However, issues such as delayed notifications, system disruptions, and login problems still exist. This study aims to evaluate m-BCA user satisfaction using the PIECES Framework, which consists of six dimensions: Performance, Information, Economy, Control and Security, Efficiency, and Service. A descriptive quantitative approach was used, with a questionnaire distributed to 105 active m-BCA users in South Jakarta. Data were analyzed using mean values to assess satisfaction levels for each dimension, and validity and reliability tests were conducted. The results showed average scores of 4.02 for Performance, 4.08 for Information, 4.08 for Economy, 4.18 for Control and Security, 4.20 for Efficiency, and 4.09 for Service. The overall score of 4.10 falls into the "Satisfied" category. The highest score was for Efficiency, indicating strong support for users’ banking activities, while the Performance dimension scored lower, suggesting room for improvement. Overall, users are satisfied with m-BCA, but system performance improvements are needed for service stability and sustained satisfaction.

Yusni Sulastri; Rina Mutiara; Tjipto Rini

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

The waiting time for outpatient pharmacy services at Permata Jonggol Hospital had not met the minimum service standards, potentially reducing service quality and patient satisfaction. This issue was suspected to be influenced by human resource (HR) competence, service regulations, and the utilization of the Hospital Management Information System (HMIS). This study aimed to analyze the effect of HR competence and service regulations on pharmacy waiting time, with HMIS utilization as an intervening variable. The study used a quantitative approach with a cross-sectional design. Data were collected at a single point in time using instruments that had been tested for validity and reliability. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that HR competence, service regulations, and HMIS utilization simultaneously had a significant effect on pharmacy waiting time. Partially, HR competence and service regulations significantly affected HMIS utilization and waiting time. HMIS utilization also significantly influenced waiting time and mediated the relationship between HR competence, service regulations, and pharmacy waiting time. In conclusion, improving pharmacists’ competence, strengthening service regulations, and optimizing HMIS utilization in an integrated manner were important strategies to reduce waiting time and improve service efficiency and quality

Sarrah Jessica Hidayat; Sugiarto Sugiarto; Tonny Hendratono

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the influence of memorable tourism experiences and operational risk management in tourist train transportation on positive Word of Mouth (WOM), with tourist satisfaction serving as a mediating variable. A quantitative approach was employed, and data were processed using SEM-PLS 4. The research sample consisted of 247 respondents who had used tourist train services within the past year. The results reveal that both effective risk management practices and memorable tourism experiences perceived by tourists significantly impact tourist satisfaction. Additionally, tourist satisfaction plays a crucial mediating role in generating positive WOM. The study highlights that memorable tourism experiences, including aspects such as comfort, scenic views, and the quality of service, significantly enhance tourist satisfaction. Furthermore, operational risk management, which includes ensuring passenger safety, maintaining service reliability, and handling emergencies effectively, is essential for cultivating satisfaction and positive WOM. The findings suggest that businesses in the tourism industry, particularly those operating tourist trains, should prioritize both risk management and creating memorable experiences to foster customer loyalty and enhance WOM. This study contributes to understanding the dynamic relationship between risk management, customer satisfaction, and WOM in the tourism sector, providing valuable insights for improving service strategies in tourist train transportation.

Hutari Adeningsih; Said Said; Imam Tri Wibowo

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the influence of Social Media, Impulsive Buying Behavior, Financial Technology Trust, and Financial Literacy on the Interest in Using Shopee PayLater among Generation Z youth in Jombang Village, South Tangerang. Out of a population of 6,618 teenagers, a sample of 150 respondents was selected using Purposive Sampling, exceeding the initial Slovin formula requirement of 99 participants to ensure higher data reliability. The research adopts a quantitative approach with multiple linear regression analysis processed via SPSS version 25. Data collection integrated primary sources from structured questionnaires with secondary data from comprehensive literature reviews. The results demonstrate that Impulsive Buying Behavior and Financial Technology Trust significantly and positively affect Shopee PayLater usage interest. Conversely, Social Media and Financial Literacy do not show a significant positive impact to Shopee PayLater usage interest. These findings provide critical insights into the digital consumption patterns and financial decision-making behaviors of the modern Indonesian youth demographic.

Khoirun Nisa; Musthafa Kamil

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

Yuliana La bi Longse; Anjelin Anjelin; Novita Rupang Mangayun

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study investigates the effectiveness of implementing group counseling services using self-regulation learning strategies to improve students' learning discipline. Learning discipline plays a crucial role as a determining factor of academic success; nevertheless, many senior high school students still demonstrate weaknesses in managing their time and fulfilling their academic responsibilities. This study adopted a quantitative approach through a quasi-experimental method utilizing a pre-test and post-test control group design. Subjects were selected using purposive sampling technique with low learning discipline scores as the primary selection criterion. Data were collected using a learning discipline scale that had been tested for its validity and reliability. Hypothesis testing was conducted through a paired sample t-test to detect changes occurring before and after the intervention was administered. The results demonstrated a meaningful improvement in students' learning discipline following participation in group counseling sessions incorporating self-regulation strategies. This technique proved beneficial in helping students plan, monitor, and evaluate their learning activities in a more structured manner. These findings suggest that incorporating self-regulation learning into group counseling has strong potential to become a leading strategy for school counselors in enhancing student discipline and academic achievement.

Malda Shofiyatunnisa; Irma Dwi Tantri

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The purpose of this study was to explore the extent to which the Somatic, Auditory, Visual, and Intellectual (SAVI) learning model can improve students' understanding of Fiqh at MTs Negeri 2 Cilacap. The background of this study is the low level of student understanding, which is caused by a teaching approach that is still teacher-focused, resulting in less student involvement in the learning process. This study used a quantitative approach with a Quasi-Experimental Non-Equivalent Control Group Design. The research sample consisted of two classes, namely the experimental class and the control class, each containing 31 students. The research instrument was a Fiqh understanding test whose validity and reliability had been tested. The resulting data analysis test, which was carried out using a normality test, showed that all test items were declared valid (0.101 > 0.05), as well as the homogeneity test (0.773 > 0.05) and the t-test (0.025). so that Ho was rejected and Ha was accepted, meaning there was a difference between the control class and the experimental class. The results of the study show the effectiveness of the SAVI learning model on students' understanding of Islamic jurisprudence at MTs Negeri 2 Cilacap.

Rizqi Nur Azizah; Etta Mamang Sangadji; Dies Nurhayati

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

This research is based on the understanding that increasing the number of entrepreneurs is a crucial element for a country's economic growth. The contribution of the younger generation, especially college graduates, is vital in improving the quality of human resources and driving national economic growth. This study aims to examine the influence of entrepreneurship learning and entrepreneurial motivation on the entrepreneurial interest of students in the Economics Education study program at PGRI Wiranegara University. This education also has the potential to reduce unemployment and make entrepreneurship a promising career path. In addition to physical capital, interest and courage in entrepreneurship are crucial intangible assets for students in optimizing their potential and contributing to the country's economic growth. The method used in this study was quantitative with an associative design. Data were collected by distributing questionnaires to Economics Education students from the classes of 2021, 2022, and 2023 who had completed the "Entrepreneurship" course. Validity was tested using the Pearson correlation coefficient, while reliability was tested using the Cronbach's Alpha method. Data analysis was performed using multiple linear regression. Based on the results obtained, it was concluded that entrepreneurship learning and entrepreneurial motivation have both partial and simultaneous effects on entrepreneurial interest among students in the Economics Education Study Program at Universitas PGRI Wiranegara.

Efrilia, Marisa; Viviorini; Sugiyarti, Gita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of Digital Leadership and Digital Culture on Organizational Performance thru the mediation of Technowork Engagement at the Immigration Office Class I Special TPI Semarang. Digital transformation in public organizations requires a comprehensive understanding of leadership mechanisms, culture, and technology engagement in improving service performance. The research method uses a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM). Data was collected through a survey of 65 Immigration Office employees using a structured questionnaire. The research instrument has met the standards of validity and reliability. The analysis results show that Digital Leadership significantly influences Organizational Performance and Technowork Engagement. Digital Culture significantly influences Technowork Engagement but does not directly affect Organizational Performance. Technowork Engagement was proven to have a significant impact on Organizational Performance. The findings indicate that digital leadership is a crucial factor in the digital transformation of public organizations, while digital culture requires mediation through technological engagement to impact performance. The practical implications emphasize the importance of developing digital leadership capacity and strategies to enhance technowork engagement in optimizing the performance of immigration services.

Trisna Wulandari; Fulien Surjana

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of Digital Financial Literacy and Organizational Culture on Employee Performance with Financial Information Systems as a mediating variable in Kodam IV/Diponegoro. Using an explanatory quantitative approach, data was collected through a survey of TNI and civil servant personnel who handle financial administration (purposive sampling) and analyzed using SmartPLS. The test results show that Digital Financial Literacy has a positive and significant effect directly on employee performance. On the other hand, Organizational Culture does not have a significant direct effect on performance, but has been proven to have a positive and significant impact on the effectiveness of the Financial Information System. The key findings of this study confirm the strategic position of the Financial Information System which functions as a full mediator for the Organizational Culture in improving performance, as well as being the strongest determinant factor. The implications of this study suggest a priority on strengthening the reliability of the system and the digital  competence of personnel in order to realize transparent and accountable defense governance.