Analisis Komparatif Tingkat Transparansi antara Bank Konvensional dan Bank Syariah di Indonesia

Ailen Romauli Nababan; Teri Teri; Arianto Taliding; Wendy Kala Tikupadang

doi:10.53654/tangible.v10i2.725

Authors

Ailen Romauli Nababan Universitas Fajar Makassar, Sulawesi Selatan, Indonesia
Teri Teri Universitas Fajar Makassar, Sulawesi Selatan, Indonesia
Arianto Taliding Universitas Kristen Indonesia Paulus, Makassar, Sulawesi Selatan, Indonesia
Wendy Kala Tikupadang Universitas Kristen Indonesia Paulus, Makassar, Sulawesi Selatan, Indonesia

DOI:

https://doi.org/10.53654/tangible.v10i2.725

Keywords:

Transparency, Conventional Banks, Islamic Banks

Abstract

This study aims to conduct a comparative analysis of the transparency level between Conventional Banks and Islamic Banks in Indonesia during the period 2019–2023. Transparency is considered an essential factor in building public trust, investor confidence, and regulatory compliance, as well as being a key indicator of good corporate governance in the banking industry. The research employs a qualitative descriptive approach, analyzing official documents such as annual reports and financial statements published through the Indonesia Stock Exchange (IDX). The findings reveal that BRI consistently emphasizes technical aspects of disclosure, including financial reporting, business risk, and regulatory compliance. Meanwhile, BSI demonstrates a significant improvement in transparency, particularly after the merger in 2021, with greater emphasis on ethical dimensions, sharia contracts, profit-sharing mechanisms, and sharia-based governance. These results indicate that the main difference in transparency characteristics lies not only in reporting format but also in the underlying values guiding each banking system’s operations.

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