<![CDATA[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.]]>
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