Accounting System Design for Riau Province Sports Assets: Measuring rent system and Environment

The study aimed at conducting an analysis towards the operation of Athlete Homestead
for the National Sports Week in 2012 belonging to Riau Province. Regarding the Finance
Operation System in the form of Sub-district Development Program-Regional Public Service
Agency (PPK BLUD), the researcher designed the Accounting System for the Regional Public
Service Agency of the Rental Flats and Sports Venue. The data analysis in this study used the
descriptive qualitative method by describing the accounting system design for the operation of
Rental Flats and Sports Venue through the Sub-district Development Program-Regional Public
Service Agency (PPK BLUD) with the procedure comprising: designing the rent system and
procedure of the Rental Flats and Sports Venue, designing the system of cash management from
the rent income, implementing focused-group discussion with the related parties and the
government, working on the policy improvement draft for the operation of the Rental Flats and
Sports Venue belonging to Riau Province. Based on the result of the study and discussion, it can be
concluded that in order to improve the effectiveness of the service and operation of Rental Flats
and Sports Venue with sound business practice, it is necessary to implement the Finance Operation
System in the form of Sub-district Development Program-Regional Public Service Agency (PPK
BLUD). The design system of the Sub-district Development Program-Regional Public Service
Agency (PPK BLUD) comprising the organization chart, the transaction proof document, and the
financial management procedure.