<![CDATA[This article aims to comparatively analyze the profitability between Islamic banks and conventional banks in the context of global financial transformation, which is increasingly driven by digitalization and technological innovation. This study employs the Systematic Literature Review (SLR) method by reviewing 30 scientific articles indexed in SINTA and published between 2015 and 2024. The main focus of this literature review is on financial indicators such as ROA (Return on Assets), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income Ratio), FDR (Financing to Deposit Ratio), and operational efficiency, as well as a comparison of the structure and working principles of the two banking systems. The results of the study show that there are significant differences in profitability between Islamic and conventional banks. The profitability of Islamic banks tends to be influenced by operational efficiency and compliance with Sharia principles, while conventional banks are more responsive to capital structure and leverage. Digital transformation has a positive impact on the profitability of both types of banks; however, its implementation is more complex in Islamic banks due to their adherence to Sharia principles. This article provides recommendations for banking industry players to accelerate inclusive technology adoption and suggests that regulators support a legal framework that facilitates digital transformation in line with Sharia principles. Practically, these findings serve as a reference for banks in developing strategies to improve financial performance. Theoretically, this article enriches the literature on comparative banking systems in the era of financial transformation. Artikel ini bertujuan untuk menganalisis secara komparatif profitabilitas antara bank syariah dan bank konvensional dalam konteks transformasi keuangan global yang semakin didorong oleh digitalisasi dan inovasi teknologi. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan mengkaji 30 artikel ilmiah yang terindeks SINTA dan diterbitkan antara tahun 2015 hingga 2024. Fokus utama telaah literatur ini adalah pada indikator keuangan seperti ROA, ROE, BOPO, FDR, dan efisiensi operasional, serta perbandingan struktur dan prinsip kerja kedua sistem perbankan. Hasil studi menunjukkan bahwa terdapat perbedaan signifikan dalam profitabilitas antara bank syariah dan konvensional, di mana profitabilitas bank syariah cenderung dipengaruhi oleh efisiensi operasional dan prinsip syariah, sementara bank konvensional lebih responsif terhadap struktur modal dan leverage. Transformasi digital memberikan dampak positif terhadap profitabilitas kedua jenis bank, namun implementasinya lebih kompleks pada bank syariah karena keterikatan terhadap prinsip syariah. Artikel ini memberikan rekomendasi bagi pelaku industri perbankan untuk mempercepat adopsi teknologi secara inklusif serta menyarankan agar regulator mendukung kerangka hukum yang memfasilitasi transformasi digital sesuai prinsip syariah. Secara praktis, temuan ini berguna sebagai acuan bagi bank dalam mengembangkan strategi peningkatan kinerja keuangan. Secara teoritis, artikel ini memperkaya literatur mengenai perbandingan sistem perbankan di era transformasi keuangan]]>
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