The research carried out was to examine Knowledge management in the Accounting Department at the Rayz UMM Hotel. This research aims to find out how the knowledge management process works in the Accounting Department at Rayz UMM Hotel. This research uses a qualitative method with a descriptive approach. The techniques used in data collection are interviews, observation and documentation. Interviews were conducted using semi-structured interviews. The results of research taken in September 2023-January 2024 show firstly, there are knowledge discovery activities in the knowledge management process in the accounting department which are characterized by the existence of modules for each staff. Second, there is a knowledge capture activity between the Accounts Payable section and Asst. Chief Accounting regarding handling a problem in the Realta system. Third, knowledge sharing activities carried out between the Cost Control and Accounts Payable sections regarding COA, and finally there are knowledge application activities in making decisions about applying for funds
