<![CDATA[Digital transformation in village financial management requires a reporting system with high data integrity to support transparent supervisory functions. In Karangasem Regency, particularly in the pilot locus of Sibetan Village, the management of the Village Revenue and Expenditure Budget (APBDesa) faced challenges with data synchronization, administrative errors, and barriers to conventional audits. This study developed an audit-oriented APBDesa reporting information system architecture that integrates Multi-User Role-Based Access Control (RBAC) and automated logging mechanisms. System requirements were identified and validated through direct observation involving three key stakeholders representing the main reporting roles: the Head of Financial Affairs, the Village Head, and the External Auditor. System development followed four sequential Waterfall phases (requirements, design, implementation, and verification). The system was implemented using the CodeIgniter framework with a Model-View-Controller architecture. Black-box evaluation by five technical testers was organized into seven principal module-level test cases corresponding to authentication, dashboard, revenue management, expenditure management, verification and approval, RBAC, and external-auditor monitoring; all achieved a 100% functional success rate. The system enforced segregation of duties among the Head of Financial Affairs, the Village Head, and the External Auditor while supporting a structured digital audit workflow. These results indicate that embedded role controls and audit stages can strengthen data integrity, traceability, and accountability in APBDesa reporting.]]>
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