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Nababan, Ailen Romauli
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Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

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Analisis Komparatif Tingkat Transparansi antara Bank Konvensional dan Bank Syariah di Indonesia Nababan, Ailen Romauli; Teri, Teri; Taliding, Arianto; Tikupadang, Wendy Kala
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.725

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.
Co-Authors Taliding, Arianto teri, teri Wendy Kala Tikupadang