Applied Informatics in SME Digital Transformation: Integrating Bai Salam Islamic Contracts with Odoo ERP System in the Garment Industry
DOI:
https://doi.org/10.22441/format.2026.v15.i1.010Abstrak
In the era of digitalization, Small and Medium Enterprises (SMEs) in Indonesia face challenges in managing Sharia-compliant transactions efficiently. This study applies informatics principles to integrate Bai Salam contracts (prepaid forward sales in Islamic finance) into the open-source Odoo ERP system at a garment SME in Bekasi. Using a qualitative descriptive case study with mixed methods, we customized Odoo modules for transaction recording, inventory management, and real-time reporting to ensure Sharia compliance and operational transparency. Results show a 13% improvement in financial performance ratios (from 1.15 to 1.28) and reduced transaction errors by 85%, demonstrating the efficacy of applied informatics in enhancing SME efficiency. This framework provides practical guidelines for informatics-driven digital transformation in Sharia-based SMEs.
Unduhan
Referensi
M. of C. and Sme. R. of Indonesia, “Statistik UMKM Indonesia 2024,” 2024. [Online]. Available: https://kemenkopukm.go.id
DinarStandard, “State of the Global Islamic Economy Report 2023,” 2023. [Online]. Available: https://www.dinarstandard.com
M. S. Antonio, Bank Syariah: Dari Teori ke Praktik. 2007: Gema Insani.
I. A. Indonesia, “PSAK 103: Akuntansi Salam,” 2019. [Online]. Available: https://iaiglobal.or.id
M. H. El-Gamal, Islamic Finance: Law, Economics, and Practice. 2006: Cambridge University Press.
D. Wu and X. Chen, “Open-source ERP adoption in SMEs: A systematic literature review,” Journal of Enterprise Information Management, vol. 33, no. 5, pp. 1023–1045, 2020, doi: 10.1108/JEIM-09-2019-0278.
D. Octaviano and A. Amelia, “Integration of bai salam contracts with erp odoo: Enhancing financial transparency and efficiency in sharia-compliant SMEs,” Indonesia Auditing Research Journal, vol. 14, pp. 86---3, Sep. 2025, doi: https://doi.org/10.35335/arj.v14i3.536.
T. W. A. Putra, A. Solechan, and B. Hartono, “Transformasi Digital Pada UMKM Dalam Meningkatkan Daya Saing Pasar,” Jurnal Informatika Upgris, vol. 9, no. 1, Jun. 2023, doi: 10.26877/jiu.v9i1.15096.
T. K. Bhatt, N. Ahmed, M. B. Iqbal, and M. Ullah, “Examining the Determinants of Credit Risk Management and Their Relationship with the Performance of Commercial Banks in Nepal,” Journal of Risk and Financial Management, vol. 16, no. 4, 2023, doi: 10.3390/jrfm16040235.
K. Falgenti and S. M. Pahlevi, “Evaluasi Kesuksesan Sistem Informasi ERP pada Usaha Kecil Menengah Studi Kasus: Implementasi SAP B1 di PT. CP,” Jurnal Manajemen Teknologi, vol. 12, no. 2, 2013, doi: 10.12695/jmt.2013.12.2.4.
A. Gessa, F. Rahmawati, and D. Octaviano, “Digital transformation of Sharia-based SMEs through open-source ERP: A case from Indonesia,” Jurnal Ilmiah Teknik Informatika (FORMAT), vol. 15, no. 2, pp. 88–102, 2023, doi: 10.22441/format.2023.v15i2.005.
J. W. Creswell and V. L. Plano Clark, Designing and Conducting Mixed Methods Research. SAGE Publications, 2018.
R. K. Yin, Case Study Research and Applications: Design and Methods, 6th ed. 2018: Sage Publications.
60 Decibels, “SME Impact Benchmark – Indonesia 2025,” 2025. [Online]. Available: https://60decibels.com
A. Rahman, “Policy support for halal digital ecosystems in ASEAN,” Journal of Halal Product and Management, vol. 8, no. 1, pp. 12–25, 2021, doi: 10.1108/JHPM-04-2020-0021.
M. B. Ribadu and W. Wan Ab. Rahman, “Sharia compliance in ERP systems: A conceptual framework,” Journal of King Abdulaziz University: Islamic Economics, vol. 32, no. 1, pp. 45–62, 2019, doi: 10.4197/Islec.32-1.3.
R. A. Supriyono, Akuntansi biaya: Pengumpulan biaya dan penentuan harga pokok. BPFE, 2011.
T. Siswanti, “Analisis perbandingan metode full costing dan variable costing dengan metode perusahaan dalam perhitungan harga pokok produksi pada UD Mekarsari [Comparative analysis of full costing and variable costing methods with company methods in calculating cost of goods manufactured at UD Mekarsari],” Jurnal Bisnis & Akuntansi Unsurya, vol. 1, no. 1, pp. 44–58, 2016.
A. Falgenti and R. Pahlevi, “ERP implementation challenges in Indonesian SMEs,” Int J Bus Inf Syst, vol. 12, no. 3, pp. 289–305, 2013, doi: 10.1504/IJBIS.2013.052587.
P. Ruivo, M. Popovič, and M. Oliveira, “ERP systems in SMEs: A literature review,” Journal of Enterprise Information Management, vol. 30, no. 2, pp. 252–276, 2017, doi: 10.1108/JEIM-03-2016-0034.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
The copyright to this article is transferred to Universitas Mercu Buana (UMB) if and when the article is accepted for publication. The undersigned hereby transfers any and all rights in and to the paper including without limitation all copyrights to UMB. The undersigned hereby represents and warrants that the paper is original and that he/she is the author of the paper, except for material that is clearly identified as to its original source, with permission notices from the copyright owners where required. The undersigned represents that he/she has the power and authority to make and execute this assignment.
We declare that this paper has not been published in the same form elsewhere.
Furthermore, I/We hereby transfer the unlimited rights of publication of the above-mentioned paper as a whole to UMB. The copyright transfer covers the right to reproduce and distribute the article, including reprints, translations, photographic reproductions, microform, electronic form (offline, online) or any other reproductions of similar nature.
The corresponding author signs for and accepts responsibility for releasing this material on behalf of any and all co-authors. This agreement is to be signed by at least one of the authors who have obtained the assent of the co-author(s) where applicable. After submission of this agreement signed by the corresponding author, changes of authorship or in the order of the authors listed will not be accepted.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Our Articles are licensed under CC BY-NC

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