Main Article Content
Inventory of goods is a current asset with fairly high funds. Operationally, inventory is an activity of managing goods, starting from procurement, receiving, recording, storage, arrangement, maintenance, expenditure, and distribution. Without an inventory, the hotel will face risks that will hinder operational activities. Storing inventory with proper management will produce a sufficient inventory, where there is no shortage of goods or excess goods in the store. Procedural errors in managing inventory at the store resulted in a difference between SOH by System and SOH by Actual during a month-end inventory at food stores and material stores containing various raw materials and operational needs goods at the Sibayak Internasional Berastagi Hotel store starting from the procurement procedure, receiving, and issuing.
The method used is a qualitative method with descriptive analysis. Data collection techniques were carried out by observation, interviews and documentation. The data analysis technique used are data collection, data reduction, data presentation, and drawing conclusions.
The results of the research are based on data and information that have been obtained by conducting active participation observations, where researchers are involved in monthly inventory activities at stores and conduct direct interviews with key informants who have been determined using a purposive sampling technique. The result is that there are obstacles starting from the procurement process due to approval, the receiving process without recording, the lack of equipment in the storage process, and the frequent release of store goods without storekeeper supervision.