And from first principles, that's what entropy is, a measure of how energy is dispersed throughout a system. Of course once you have that first principle understanding of entropy then you can come up with more rigorous formalisms to properly quantify what it means for energy to be distributed throughout a system, such as measuring the number of microstates that correspond to a macrostate, and other various formalisms that are more or less equal to each other... but fundamentally they all start from this basic principle.
That said, I personally think such thought experiments are futile and the nature of time has to be understood by its connection to causality and information.
Entropy only statistically tends towards an increase in closed systems and neither your computer or your brain are closed systems. They are both constantly getting energy from an external source of power and in turn dispersing previously consumed energy out into their environment.
And yet you still manage to perceive things just fine... in fact your perception of the world is unlikely to change whether or not the entropy in your brain increases or decreases by some bounded amount (of course too much of either an increase or decrease will destroy your brain).
Your claim about remembering an event, which likely alludes to Laplace's demon [1], requires an overall increase in entropy in the system as a whole, but does not require an increase in entropy in the specific part of the system that is recording the event.
Every time your computer calls a function like memset(dst, 0), or sorts a list, or arranges data into some kind of structured binary tree, your computer is decreasing its own internal entropy by taking a statistically likely arrangement of bits and transforming it into a very unlikely arrangement of bits. The decrease in the internal entropy of your computer is more than offset by an increase in global entropy but that global entropy is radiating way out into the cosmos and has no impact on your computer's ability to register information.
There is no time factor in any absolute entropy equation.
Empirically, if you measure the entropy of a closed system at a given time, and you measure the entropy of that same closed system at a different time, then calculate the deltas of each, their signs match so long as the time delta is finite and the system isn't empty. So stated plainly, as time increases, so does entropy.
By combining these first principle formulae with the empirical results on entropy, you arrive at the second law of thermodynamics. However, like I said before, we're not really sure why the signs match and it's considered to be an unsolved problem in physics.
https://en.wikipedia.org/wiki/List_of_unsolved_problems_in_p...