Pemodelan pengawasan terpadu atas kebijakan penyaluran dan penjaminan kredit usaha rakyat dalam perspektif audit internal

Micro, Small and Medium Enterprises (UMKM) have a great potential contribution to the nation’s economy. As stated by the United Nations-Economic and Social Commission for Asia and the Pacific (UN-ESCAP 2017) and Asian Development Bank (ADB 2015), 96% of existing companies in Asia-Pacific are Small and Medium Enterprises (UKM), absorbing 62% of the workforce, and contributing to 42% of the gross domestic product (GDP). Similarly, Indonesia has a great potency of UMKM where number of UMKM accounting for 99.9% of total enterprises, with a growth rate is counted at 2.4% per year in late 2013. In terms of GDP, UMKM contributes Rp5 715 trillion or 60.3% of GDP, with a growth rate of 17.4% (ADB 2015). Indonesian government has a concern on UMKM by providing an access to financing through Credit for the Business Program (KUR). In term of the delivered credit, the implementation of the KUR program has achieved its target. However, KUR also has some problems, such as high non-performance loan rate in some banks. One alternative solution to increase KUR performance is to improve the internal audit process. This research is designed to develop an integrated audit model between related internal audit units, especially internal audit at government institutions involved in the process of delivery and guarantee of KUR. Furthermore, this study aims to assess the relevancy of the regulations and procedures, to evaluate the capabilities of internal audit units involved in the KUR program, to evaluate the performance of delivery and guarantee of KUR, and to identify the critical success factors, as well as institutional strategies and forms of joint audit in developing the integrated audit model. The step of study includes (1) Need analysis, (2) Problem definition, (3) Situasional Analysis, (4) System modelling, (5) Designing Integrated Audit Model, (6) System Validation, and (7) Discussion and Operationalization. In system modelling is using interpretive structural modelling (ISM) for determining critical success factors and using ANP in determining strategic for designing integrated audit. The results of the situational analysis indicate that regulations need periodic alignment process, high NPL level of KUR on several banks, lack of capability in internal audit coordination and demand of significant improvement of the internal control system. Interpretive Structural Model (ISM) resulted that the elements on the independent sector and the linkage sector which need to be prioritized in the development of the integrated audit strategy. Based on these priority variables, the professional guidelines and the results of the study, through focus group discussion, 6 components (clusters) were selected with 21 elements (nodes) to be used in Analytical Network Process (ANP). Based on the result of ANP process, 5 (five) elements become priorities in the development of the integrated audit on delivery and guarantee of KUR, which are (1) Graduated Debtor, (2) Non Performing Loan (NPL), (3) Amount of KUR Delivery and Guarantee, (4) Number of Receiving Debtors, and (5) Stakeholder’s commitment of Shared Goals. Three out of six priority clusters are (1) Target, (2) Alternative Strategy, and (3) Institutional. On the other hand, the priority elements of each component are (1) Stakeholder’s commitment on Shared Goals (Institutional), (2) Maturity of Internal Control System (Work Mechanism), (3) Auditor Competence (Personnel), (4) Internal Audit of the Guarantor Companies, Banks and Financial Authority (OJK), (5) Graduated Debtor (Target), and Coordinated Audit (Alternative Strategy). The priorities of audit cooperation forms in sequence are coordinated audit, joint audit, and parallel audit. However, there is no one size fits for all. This form of audit cooperation depends on the audit purposes and the audit institution whose conducts the audit. Every internal audit needs to improve the auditor competence, the maturity of internal control system, its capability so that it will be ready to conduct audit cooperation