She's a programmer.

Literal

She [topic-は] programmer is.

である is the literary/written copula, stiffer than だ or です — at home in narration, biographical entries, factual descriptions. Saying 彼女はプログラマーだ would feel slightly more conversational. プログラマー is a straightforward English-origin loanword; the trailing ー captures the English /ə/ schwa of '-er.'