Accrual-Based Accounting Information System Using the Audit Trail Method

Abstract

The digital transformation of financial management necessitates the implementation of systems that ensure both accurate reporting and high data integrity. Traditional cash-basis accounting often results in information asymmetry and lacks the precision required to represent an entity's actual financial position. This research is motivated by the urgent need for transparency and accountability in digital financial systems, where unauthorized data manipulation remains a significant risk. We propose a web-based Accrual-Based Accounting Information System (AIS) integrated with a sequential Audit Trail method to record every data lifecycle event. The contribution of this study is the development of a secure framework that bridges accounting logic with cybernetic control mechanisms. Evaluation results indicate that the system achieves 100 percent accuracy in generating PSAK-compliant financial statements and successfully captures tamper-evident logs for all user interventions. Furthermore, the implementation effectively mitigates the risk of internal fraud by providing definitive forensic evidence. Future work will focus on integrating blockchain technology for decentralized immutability and artificial intelligence for proactive anomaly detection. This research is crucial for organizations seeking a verifiable and robust digital environment for financial governance.