Less Cash Society is often put forward by Bank Indonesia, the goal of the Less Cash Society is to change the patterns of behavior and culture of payments in cash to switch to electronic payments so that it becomes more efficient. Indonesia remains in other countries of ASEAN and Singapore has been sufficiently successful in moving people to use electronic transactions in their retail transactions.
Electronic transactions are part of a non-cash payment instrument, can also include ATM, debit and credit cards. Data of Bank Indonesia showed improvement of facility consisting of ATM, EDC, Electronic Money Reader and Merchant until 2016 February reached 2,011,798 units with transaction volume rate of 458 million and transaction value of Rp. 435,392,000,000,000. The Data reflects the average transaction per card reaching Rp. 1,000,000.0-It is expected to continue to increase and decrease in cash usage.
Rising trends make banking competition increasingly fierce, Bank is not able to compete in information technology then slowly customers will switch to other banks because of the complete facilities in other banks. FSA in this regard as supervisor also does not remain silent, the Bank that wants to issue non cash payment instrument should prepare the needs of one audit function Trail, SE 11/10/DASP 2009 Roman III. Emphasized their system and procedures to perform the audit trail of transactions and APMK cardholders.
Audit Trail can be summed up as activity records (logs) computer system that can serve as a chronological sequence of events accesses performed during a specific time period. With the Audit Trail facility on computer operating systems it is known who the user (user) that accesses a specific time period, and then the table or record which has been altered or retrieved, or removed and when the event occurred.
With the presence of the functions of the Audit Trail on management instruments non-cash payment to be issued, the internal security of the transaction can be more secure and will increase customer confidence in particular to take advantage of instrument non-cash payments issued and indirectly also helped Bank Indonesia succeed program less cash society make the transaction more efficient.