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All Journal SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam IKRA-ITH EKONOMIKA Jurnal Ilmiah Al-Tsarwah MALIA: Journal of Islamic Banking and Finance Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Islamic Economic and Business Journal Al-Iqtishad : Jurnal Ekonomi Journal of Comprehensive Science ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Syarah: Jurnal Hukum Islam dan Ekonomi Journal of Islamic Economics Lariba Benefit : Journal of Bussiness, Economics, and Finance Amal: Jurnal Ekonomi Syariah Islamic Banking and Finance Jurnal Ekonomi, Manajemen, Akuntansi Journal of Linguistics and Language Teaching
Idayanti, Rini
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Analysis of Fee Based Income Recognition in E-Money Transactions on Muamalat DIN Based on Psak 72 Nadyah, Dyah; Idayanti, Rini; Hasbi, Hartas
MALIA: Journal of Islamic Banking and Finance Vol 10, No 1 (2026): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v10i1.36682

Abstract

This study examines the calculation and recognition of Fee Based Income from e-money transactions in the Muamalat Digital Islamic Network (DIN) application at Bank Muamalat KCP Bone based on PSAK 72. The purpose of this study is to analyze how Fee Based Income is calculated and recognized in digital banking services while ensuring that the practice remains in line with accounting standards and sharia principles. This research uses a descriptive qualitative approach with field research methods. Data were collected through interviews with branch supervisors, customer service officers, and tellers, supported by documentation of e-money transactions carried out through the Muamalat DIN application. The results show that the calculation of Fee Based Income is performed automatically through a system integrated with the bank’s core banking system, so branch employees are not involved in manual calculations. The administrative fee is clearly displayed before the customer confirms the transaction, reflecting transparency in service delivery. Revenue recognition is carried out only after the transaction has been successfully completed and the customer has received the intended service. This practice is consistent with PSAK 72, particularly the principle that revenue is recognized after performance obligations have been fulfilled. The findings also indicate that the Muamalat DIN digital transaction system contributes positively to stable non-financing income, strengthens the reliability of fee recording, and maintains compliance with sharia principles in banking services at the branch level.
Co-Authors Arafah, Muh ARDIANSYAH ARDIANSYAH Bunga, Bunga Desi, Sastry Sulastryani Hafid, Abd. Hasbi, Hartas Hasni Hasni Heni Pujiastuti Husni, Saadillah Irma Setiawan, Irma Kamiruddin Kamiruddin karmila karmila Khusna Khanifa, Nurma Lana, Indah Rosita Lestari, Sri Ayu Muis, Musrini Mukhlishin, Mukhlishin Nadyah, Dyah Nujrah, Ayu Azhari Nurlia Nurlia Nurpitriani, A. R., Abd. Rasyid Rahman Saputra, Rahman Ramdhani, M. Wahyu Razak, Syaparuddin Rhamadanty, Tariza Dewi Rianto Rianto Rina Novianty, Rina Rusnadia, Rusnadia Sapitri, Ina Shadriyah, Shadriyah Sitti Nikmah Marzuki, Sitti Nikmah Syamsul Bahri Wulandari, Pepi