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All Journal el-Jizya: Jurnal Ekonomi Islam
Bayu Nugroho
An-Najah Indonesia Mandiri College of Islamic Studies, Sidoarjo, Indonesia
Economics, Econometrics & Finance

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An Analysis of M-Banking User Growth, Fee-Based Income and Low-Cost Fund Structure on BSI’s ROA 2021-2025 Bayu Nugroho; Dewi Riza Lisvi Vahlevi
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 1 (2026): el-Jizya: Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/16421

Abstract

This article will analyze the digitalization of Islamic banking in the face of the real phenomenon of high costs and low revenues, where massive investments in information technology infrastructure and digital promotions are not commensurate with the resulting profitability. Using quantitative methods, this study analyzes secondary data in the form of quarterly financial reports of Bank Syariah Indonesia (BSI) for the period 2021–2025 using the SPSS 26 testing tool. The results show that the growth of M-Banking users and low-cost funds (CASA) structures have a significant positive effect on Return on Assets (ROA), proving the success of customer migration in reducing funding costs. However, Fee-Based Revenue (FBI) actually has a significant negative effect on ROA. This indicates that the surge in new users is still dominated by low-cost or free transactions, so that incoming commission income is not enough to cover the burden of large technology investments and digital bank operational costs.
Co-Authors Dewi Riza Lisvi Vahlevi