Internal Control and Ceramic Inventory Management in Building Material Distributors in Cirebon City: Insights from an Educational Learning Approach

This study aimed to analyze the implementation of internal control over ceramic inventory at a building materials distributor in Cirebon City from an educational learning perspective. The findings reveal that although the internal control system has been designed and partially implemented, its practical application remains suboptimal. Key issues identified include the lack of segregation of duties, limited human resources, reliance on manual inventory recording, and the absence of regular internal audits. These weaknesses increase the risk of recording errors, inventory discrepancies, and potential fraud. The study recommends strengthening the organizational structure, providing targeted staff training and learning opportunities, implementing a digital inventory management system, and conducting periodic supervisory reviews to improve accountability and control effectiveness. By incorporating an educational learning perspective, this research contributes not only to understanding internal control practices in the distribution sector but also to supporting capacity-building and organizational learning for sustainable improvements in inventory management.