ESG Disclosure, Green Product Innovation, and Financial Performance: Evidence from the Indonesian Banking Sector (2021–2023) on Educational Perspective

This study analyzed the implementation of internal control over ceramic inventory at a building materials distributor in Cirebon City. Using a qualitative descriptive approach, the research identifies key weaknesses in the system, including limited segregation of duties, inadequate human resources, reliance on manual inventory recording, and the absence of regular internal audits. These issues increase the risk of errors, discrepancies, and potential fraud. The study recommends strengthening the organizational structure, enhancing staff training, adopting digital inventory systems, and conducting regular internal audits to improve control effectiveness. The findings contribute to the understanding of internal control practices in distribution businesses and provide practical insights for improving inventory management.