Hybrid Blockchain Model for Auditable Cash Flow in Small and Medium Enterprises
Year: 2026
Type: conference-paper
Abstract: Transparent and auditable cash flow management is a vital foundation for the financial health and sustainability of Micro, Small, and Medium Enterprises (MSMEs). Key challenges faced by MSMEs include difficulties separating personal and business finances, the lack of structured, reliable transaction records, and obstacles to demonstrating cash-flow history to external parties, such as financial institutions, investors, and tax authorities. To address these issues, this study proposes implementing a Hybrid Blockchain Model designed to create an efficient, secure, and independently auditable cash-flow recording and reporting system. A hybrid blockchain managed by investors who provide loan funds to SMEs. This study adopted a Research and Development (R&D) approach involving system requirements analysis, architectural modelling using a blockchain framework, and prototype simulations with Hyperledger. The results of prototype testing with Hyperledger indicate that nodes must validate sales, purchases, salary payments, and operational expenses before storing them on the blockchain network.
Author: Inayatulloh
Institution: Binus University
Language: English
Subfield: Information Systems
Field: Computer Science
Domain: Physical Sciences
Open Access status: hybrid
OpenAlex ID: W7202200930