<![CDATA[Improving the performance of the State Civil Apparatus (ASN) remains a strategic priority in Indonesia’s bureaucratic reform agenda. However, structural reform alone does not always lead to optimal employee performance unless it is supported by the internalization of organizational work culture values. Empirical studies that simultaneously examine bureaucratic reform and the BerAKHLAK work culture as determinants of employee performance at the local government level remain limited. This study therefore investigates the effects of bureaucratic reform and the BerAKHLAK work culture on employee performance at the Regional Civil Service and Training Agency of Garut Regency. This study employed a quantitative explanatory design using a census method involving 77 employees. Data were collected through a structured Likert-scale questionnaire and analyzed using multiple linear regression. The results show that bureaucratic reform has a positive and significant effect on employee performance (β = 0.514, p < .05). The BerAKHLAK work culture also has a positive and significant effect on employee performance (β = 0.330, p < .05). Taken together, both variables significantly influence employee performance, with an R² value of 0.638, indicating that 63.8% of the variance in employee performance is explained by the model. These findings highlight the importance of integrating structural reform with the strengthening of organizational culture values to improve public sector performance.]]>
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