<![CDATA[Public sector organizations face increasing pressure to improve service quality, efficiency, and accountability through digital transformation. This study analyzes the effect of e-government implementation on organizational performance and examines the role of learning organizations as a moderating variable. E-government is a key strategy to improve public service effectiveness, work efficiency, transparency, and accountability. Its success depends on the organization’s ability to foster an adaptive and innovative learning environment. Using a quantitative survey of public sector institutions and Structural Equation Modeling (SEM), the study finds that e-government implementation has a positive but insignificant effect on organizational performance. Learning organizations, however, significantly improve performance. When acting as a moderator, learning organizations weaken the relationship between e-government and performance and show no significant effect. This indicates that organizational learning has not been fully integrated into e-government efforts, limiting its impact on digital transformation effectiveness. The study emphasizes that strengthening organizational learning capacity and aligning it with e-government strategies is essential to enhancing performance.]]>
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