Analysis of Fee Based Income Recognition in E-Money Transactions on Muamalat DIN Based on Psak 72

Dyah Nadyah, Rini Idayanti, Hartas Hasbi

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.

Keywords


Fee Based Income; E-Money; Muamalat DIN; PSAK 72; Bank Muamalat

Full Text:

PDF

References


Dellano, M. A., & Arifin, T. (2024). Perkembangan Digitalisasi Mata Uang Dari Perspektif Hadist Dan Hukum Di Indonesia. WISSEN : Jurnal Ilmu Sosial Dan Humaniora, 2(3), 281–292.

Ervina, N., Warti, R., & Yanti, N. (2023). Penerapan Layanan Muamalat Din Dalam

Kemudahan Bertransaksi pada PT Bank Muamalat Indonesia KCP Serdang. ElMujtama: Jurnal Pengabdian Masyarakat, 3(3), 1053–1060. https://doi.org/10.47467/elmujtama.v3i3.3873

Indonesia, B. (2024). Tinjauan Kebijakan Moneter Desember 2024. Bank Indonesia, 1–21.

Inuddanis, & Santika, A. (2024). Implementasi Fatwa Dewan Syariah Nasional Majelis

Ulama Indonesia Nomor: 116/DSN-MUI/IX/2017 Tentang Uang Elektronik (E-Money). At-Tasharruf “Jurnal Kajian Ekonomi Dan Bisnis Syariah,” 6(1), 55–67. https://doi.org/10.32528/at.v6i1.1772

Masril, M., & Novianti, D. (2024). The Effect of Recognition of Revenue, Contract

Liabilities and Contract Assets Under Psak 72 on Financial Performance of Telecommunication Companies Listed on The Idx for The 2015-2020 Period. Jurnal Akuntansi, Manajemen, Bisnis Dan Teknologi, 4(2), 191–200.

Nugraha, A. D., Patimbangi, A., & Hasbi, H. (2025). Pengaruh Nilai-Nilai Islam Terhadap Strategi Pengelolaan Keuangan Generasi Z Di Era Digital. Jurnal Riset Multidisiplin Edukasi, 2(3), 262–274.

Octavini, N. A., Supriyadi, E., Oktavia, N. T., Waidah, D. F., Fadli, K., Mendrofa, S. A., Sawitri, R. A., Sarjana, S. H., Wiyanti, S., & Rohmatulloh, P. (2023). Konsep dan Praktik. EDUPEDIA Publisher.

Otoritas Jasa Keuangan. (2021). Cetak Biru Transformasi Digital Perbankan. Ojk, 1–54.

Parso, P., & Mansur, M. (2025). Revenue Recognition Evaluation in Construction Companies. Jurnal Multidisiplin Sahombu, 5(02), 289–298.

Pratwi, D. D., & Dahruji. (2024). Implementasi Layanan Muamalat (Digital Islamic Network) Dalam Meningkatkan Efisiensi dan Kemudahan Bertransaksi di Bank Muamalat. NISBAH: Juernal Perbankan Syariah, 10(1), 34–44. https://ojs.unida.ac.id

Raden Marsha Ananda Putri, Tenny Badina, & Ahmad Fatoni. (2024). The Influence of Financing, Service-Based Income, and Internal Factors on Net Operating Margin in Islamic Commercial Banks. Mutanaqishah: Journal of Islamic Banking, 4(1), 86–102. https://doi.org/10.54045/mutanaqishah.v4i1.1559

Rafiqi, I., Nuryana, F., Faizah, M., & Jufri, A. (2020). Investigasi Peran Fee Based Income

Terhadap Profitabilitas (ROA) Di Bank Syariah Indonesia (Studia Kasus Pada PT. Bank Syariah Mandiri Periode 2005-2014). Masyrif : Jurnal Ekonomi, Bisnis Dan Manajemen, 1(2), 123–144.

Riska Adwiyah Hasibuan, Annio Indah Lestari Nasution, & Kharina Tambunan. (2023). Pengaruh Fee Based Income Dan Giro Wajib Minimum Terhadap Profitabilitas Bank

Syariah Indonesia (BSI). Jurnal Ekonomi, Bisnis Dan Manajemen, 2(4), 78–93. https://doi.org/10.58192/ebismen.v2i4.1367

Saffana, I. S., Azib, & Meirani, N. (2023). Pengaruh Transaksi Electronic Banking dan Fee Based Income terhadap Profitabilitas Perbankan. Bandung Conference Series: Bussines and Management, 3(1), 316–323.

Septyana, M., Asnaini, & Fryanti, Y. E. (2024). Pengaruh Fee Based Income Terhadap Profitabilitas Pada Bank Muamalat Indonesia Periode 2012-2022. Edunomika, 08(02), 1–9.

Simarmata, F., Afifah, D. N., Septiana, A. R., Hibatullah, A. I., & Oktafia, R. (2024). Implementasi Akad Pelengkap / Fee Based Income Pada Perbankan Syariah di Indonesia. Economics And Business Management Journal (EMBJ), 3(1), 231–245.

Supadmini, S., & Subaweh, I. (2024). Analisis Dampak Penerapan PSAK 72 Tentang Akuntansi Pendapatan Kontrak Dengan Pelanggan Terhadap Kinerja keuangan

Perusahaan (Studi Kasus PT. Telekomunikasi Indonesia Tbk). Jurnal Kajian Akuntansi,

Auditing Dan Perpajakan, 1(1), 1–14. https://ejournal.gunadarma.ac.id/index.php/jkaap/article/view/10883

Syahrani, S., & Fasa, M. I. (2024). Pengaruh Transaksi Digital Banking Terhadap Fee Based Income Di Sektor Perbankan. JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen, Dan Syariah, 3(3), 495–502.

Syahrani, S., & Fitri, A. O. (2025). Pengaruh Transaksi Digital terhadap Fee Based Income pada Bank Umum Syariah di Indonesia. Inflasi: Jurnal Ekonomi, Manajemen Dan Perbankan, 2(1), 90–96.

Syujai, M. (2022). Transformasi Filantropi Digital Berbasis Aplikasi Fintech E-Money dalam Perspektif Islam. Pusaka, 10(1), 140–152. https://doi.org/10.31969/pusaka.v10i1.670

Takdir, A. (2021). Inovasi Keuangan Digital Islamic Network ( Din) Terhadap Optimalisasi Pelayanan Jasa Perbankan Di Era Digital (Studi Kasus Bank Muamalat ). IBF JOURNAL, 1(2), 103–118. https://doi.org/10.30863/ibf.v1i2.3008

Utari, S. F., Tara, M. D., & Amdanir, R. (2025). Konsep Laba Dan Pengakuan Pendapatan Merupakan Suatu Kajian: Indonesia. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 2(3), 853–864.




DOI: http://dx.doi.org/10.21043/malia.v10i1.36682

Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 MALIA: Journal of Islamic Banking and Finance

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

images

http://journal.stainkudus.ac.id/indexing/moraref.jpg