Peran Digital Banking dalam Meningkatkan Kinerja Keuangan Perbankan di Indonesia: Sebuah Literature Review
DOI:
https://doi.org/10.55606/jimek.v6i2.12483Keywords:
Digital Banking, Financial Performance, Operational Efficiency, Profitability, Systematic Literature ReviewAbstract
Digital transformation has significantly changed the banking industry through the implementation of digital banking as a strategic approach to improve service quality and financial performance. This study aims to analyze the role of digital banking in improving the financial performance of banks in Indonesia using a Systematic Literature Review (SLR) approach. The study employed secondary data from 27 national and international scientific articles collected from Google Scholar, Scopus, ScienceDirect, MDPI, Emerald Insight, and SINTA-indexed journals. The data were analyzed using content analysis by identifying, classifying, and synthesizing previous research findings concerning digital banking implementation, technology adoption factors, and their impacts on banking financial performance. The findings indicate that digital banking generally has a positive effect on banking profitability, particularly on Return on Assets (ROA), Return on Equity (ROE), and operational efficiency as reflected by a lower Operating Expenses to Operating Income (BOPO) ratio. However, these benefits depend on the maturity of digital transformation, organizational digital capabilities, cybersecurity readiness, and the level of customer technology adoption. This study contributes by providing a comprehensive synthesis of the relationship between digital banking and banking financial performance and is expected to serve as a valuable reference for academics, practitioners, and policymakers in supporting the digital transformation of Indonesia's banking industry.
References
Abugamea, G. (2018). Determinants of banking sector profitability: Empirical evidence from Palestine. Munich Personal RePEc Archive (MPRA Paper No. 89772). https://mpra.ub.uni-muenchen.de/89772/
Acosta-Prado, J. C., Rojas-Rincón, J. S., Mejía-Martínez, A. M., & Riveros-Tarazona, A. R. (2024). Trends in the literature about the adoption of digital banking in emerging economies: A bibliometric analysis. Journal of Risk and Financial Management, 17(12), 545. https://doi.org/10.3390/jrfm17120545
Al-Doghan, M. A., & Mirzaliev, S. (2024). Cybersecurity awareness and digital banking adoption: Exploring the moderating impact of digital literacy. International Journal of Economics and Finance Studies, 16(3), 34–58. https://doi.org/10.34109/ijefs.202416303
Almaskati, N. (2022). The determinants of bank profitability and risk: A random forest approach. Cogent Economics & Finance, 10(1), 2021479. https://doi.org/10.1080/23322039.2021.2021479
Atasyadila, H., & Muchlis. (2024). Pengaruh digital banking terhadap profitabilitas dan efisiensi operasional perbankan. Journal of Accounting, Management, and Islamic Economics, 2(2), 469–478.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Diener, F., & Špaček, M. (2021). Digital transformation in banking: A managerial perspective on barriers to change. Sustainability, 13(4), 2032. https://doi.org/10.3390/su13042032
Edo, S. (2025). Digital transformation and financial development in emerging economies: Regional variations and policy contingencies. Digital Economy and Sustainable Development, 3, 12. https://doi.org/10.1007/s44265-025-00063-8
Gallegos, A., Rodríguez-Zavala, L. A., Valencia-Arias, A., & Valencia, J. (2025). Emerging trends in digital banking: Technologies, usability, regulation, and transformation of the financial sector. F1000Research, 14, 727. https://doi.org/10.12688/f1000research.166554.1
Hilal, A., & Varela-Neira, C. (2022). Understanding consumer adoption of mobile banking: Extending the UTAUT2 model with proactive personality. Sustainability, 14(22), 14708. https://doi.org/10.3390/su142214708
Hossain, M. S., & Ahamed, F. (2021). Comprehensive analysis on determinants of bank profitability in Bangladesh.
Imamah, N., & Safira, D. A. (2021). Pengaruh mobile banking terhadap profitabilitas bank di Bursa Efek Indonesia. Profit: Jurnal Administrasi Bisnis, 15(1), 95–103.
Indrayani, E., Berlian, S., Lestari, R. P., & Purnomo, R. A. (2025). Peran digitalisasi dalam meningkatkan kinerja perbankan di era transformasi teknologi. PESHUM: Jurnal Pendidikan, Sosial dan Humaniora, 4(3).
Kitsios, F., Giatsidis, I., & Kamariotou, M. (2021). Digital transformation and strategy in the banking sector: Evaluating the acceptance rate of e-services. Journal of Open Innovation: Technology, Market, and Complexity, 7(3), 204. https://doi.org/10.3390/joitmc7030204
Kohlscheen, E., Murcia, A., & Contreras, J. (2018). Determinants of bank profitability in emerging markets (BIS Working Papers No. 686). Bank for International Settlements.
Kusmulyadi, R. F., & Susyani, N. (2025). Pengaruh financial technology terhadap profitabilitas pada perusahaan perbankan yang terdaftar di BEI periode 2019–2024. Paradoks: Jurnal Ilmu Ekonomi, 8(4), 13–23.
Molosiwa, T. (2025). The impact of digital transformation on Botswana's banking strategies. Open Journal of Business and Management, 13(3), 1519–1551. https://doi.org/10.4236/ojbm.2025.133079
Muriu, P. W. (2026). Digital dynamic capabilities and bank adaptation to technological disruption: A systematic literature review.
Sahay, H. (2026). Fintech and digital banking transformation in emerging markets. International Journal of Research and Innovation in Social Science, 10(19), 313–324. https://doi.org/10.47772/IJRISS.2026.10190026
Schorr, A. (2023). The Technology Acceptance Model (TAM) and its importance for digitalization research: A review. Proceedings of the International Scientific Conference on Digital Transformation.
Sitnicka, S., Xinyang, L., Serhiienko, R., & Babaiev, D. (2025). Determinants affecting bank profitability: A broad and comparative analysis across regions and income groups. Financial Markets, Institutions and Risks, 9(3), 120–158. https://doi.org/10.61093/fmir.9(3).120-158.2025
Tran, P. T. T., Le, T. T. H., & Phan, N. H. T. (2023). Digital transformation of the banking industry in developing countries. International Journal of Professional Business Review, 8(5), e01503. https://doi.org/10.26668/businessreview/2023.v8i5.1503
Vuković, M., Pivac, S., & Kundid, D. (2019). Technology acceptance model for the Internet banking acceptance in Split. Business Systems Research, 10(2), 124–140. https://doi.org/10.2478/bsrj-2019-022
Waliullah, M., George, M. Z. H., Hasan, M. T., Alam, M. K., Munira, M. S. K., & Siddiqui, N. A. (2025). Assessing the influence of cybersecurity threats and risks on the adoption and growth of digital banking: A systematic literature review. American Journal of Advanced Technology and Engineering Solutions, 1(1), 226–257. https://doi.org/10.63125/fh49gz18
Ha, T. M. (2026). How digital capabilities drive innovation in banking: Extending the resource-based view in the era of digital transformation. Economics – Innovative and Economics Research Journal. https://doi.org/10.2478/eoik-2026-0040
Zhang, S. (2026). The influence of digital transformation on Chinese bank profitability performance. PLoS ONE, 21(1), e0340249. https://doi.org/10.1371/journal.pone.0340249
Zhu, Y., & Jin, S. (2025). The impact of bank digital transformation on the financial performance of commercial banks. SAGE Open. https://doi.org/10.1177/21582440251365342
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
