Pengaruh Digitalisasi Terhadap Efisiensi Bank Syariah Dan Bank Konvensional di Indonesia

Abstract

This study aims to examine the differences between the application of the interest-based system in conventional banks and the profit-sharing mechanism in Islamic banks in Riau Province during the 2019–2024 period. The distinction between the two systems is not only related to legal and Sharia principles but also includes the level of returns received by customers, the financial performance of banks, and the risk profile borne by the institutions. The research employs a quantitative approach with a comparative design, utilizing secondary data from annual financial reports and official publications of the Financial Services Authority (OJK), as well as primary data from the profit-sharing ratios (nisbah) of Bank Riau Kepri Syariah and the deposit interest rates of conventional banks operating in Riau. Data analysis was conducted using difference tests (t-test/Mann–Whitney) and panel regression to examine the effect of the return system on financial performance, measured through indicators such as Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM) or Net Margin Syariah, efficiency ratio (BOPO), and non-performing loan/financing ratios (NPL/NPF). The results are expected to reveal significant differences in the return levels and stability between Islamic and conventional banks, while also providing insights for regulators, banking practitioners, and the public in understanding the economic implications of these two systems.