> ## Documentation Index > Fetch the complete documentation index at: https://docs.quinnsambal.com/llms.txt > Use this file to discover all available pages before exploring further. # Expenses *** title: "Expenses" description: "Pencatatan dan pelaporan pengeluaran perusahaan — 8 sumber transaksi, kategori expense, integrasi GL, dan filtering di SNISHOP ERP." -------------------------------------------------------------------------------------------------------------------------------------------------- # Expenses Expenses Halaman Expenses menampilkan seluruh pengeluaran perusahaan dari berbagai sumber: input manual, POS, manufacturing, inventory, dan AI extraction. Setiap expense tercatat sebagai `FinancialRecord` dengan `source` yang menunjukkan asal transaksi, memungkinkan tracking dan filtering berdasarkan modul penghasil. Halaman ini terintegrasi langsung dengan General Ledger melalui auto-journaling dan dengan Budget Planner untuk variance analysis. ## Arsitektur Expense Tracking ```mermaid theme={null} graph TB subgraph SOURCES["8 Sumber Expense"] MANUAL["Manual
Input langsung"] AI_TEXT["AI Text
Extract dari teks"] AI_SCAN["AI Scan
Extract dari gambar"] POS_SRC["POS
Transaksi kasir"] MFG_SRC["Manufacturing
Production cost"] DIST["Distribution
Biaya distribusi"] RECALL["Recall
Biaya penarikan"] SO["Stock Opname
Selisih stok"] end subgraph RECORD["FinancialRecord"] TYPE["type: expense"] CAT["category: 11 kategori"] SRC["source: 8 sumber"] REF["reference_type: 10+ tipe"] AMT["amount, cogs_amount, channel_fee, tax_amount"] end subgraph PROCESS["Processing"] GL["Auto-Journal
GLJournalEntry"] BUDGET["Budget Check
Variance analysis"] ACCT["Account Update
current_balance"] end subgraph OUTPUT["Output"] LIST["Daftar Expense
Filter & Search"] REPORT["Laporan Expense
Per kategori/sumber/periode"] EXPORT["Export
CSV/Excel/PDF"] end MANUAL --> RECORD AI_TEXT --> RECORD AI_SCAN --> RECORD POS_SRC --> RECORD MFG_SRC --> RECORD DIST --> RECORD RECALL --> RECORD SO --> RECORD RECORD --> PROCESS RECORD --> OUTPUT TYPE --> GL SRC --> BUDGET AMT --> ACCT ``` ## FinancialRecord untuk Expense ### Field FinancialRecord | Field | Tipe | Deskripsi | | - | - | - | | type | enum | income, expense, transfer | | category | string | Kategori expense (11 opsi) | | amount | number | Nominal expense | | source | enum | manual, ai\_text, ai\_scan, pos, manufacturing, distribution, recall, stock\_opname | | reference\_type | enum | expense, invoice\_payment, purchase\_order, production\_order, transfer, dll | | reference\_id | UUID | ID entitas referensi | | cogs\_amount | number | COGS jika applicable | | channel\_fee | number | Biaya marketplace/payment gateway | | tax\_amount | number | Pajak | | is\_inventory\_material | boolean | Flag anti-double-counting | | account\_id | UUID | Akun yang digunakan | | company\_id | UUID | Multi-tenant isolation | ### 8 Sumber Expense | Source | Deskripsi | Contoh | | - | - | - | | **manual** | Input manual dari form | Expense claim karyawan | | **ai\_text** | Extract dari teks (AI) | Paste receipt text → AI extract | | **ai\_scan** | Extract dari gambar (AI Vision) | Scan receipt → AI extract | | **pos** | Dari transaksi POS | Refund, void, adjustment | | **manufacturing** | Dari production batch | Spoilage cost, abnormal loss | | **distribution** | Dari distribusi | Biaya kirim, packaging | | **recall** | Dari product recall | Biaya penarikan produk | | **stock\_opname** | Dari stock opname | Selisih stok (shrinkage) | ## Filter & Search ### Filter Options | Filter | Opsi | | - | - | | Date Range | Hari ini, Minggu ini, Bulan ini, Kuartal ini, Tahun ini, Custom | | Source | Manual, AI Text, AI Scan, POS, Manufacturing, Distribution, Recall, Stock Opname | | Category | 11 kategori expense | | Account | Pilih akun tertentu atau semua | | Amount Range | Min - Max | | Reference Type | Expense, Invoice Payment, PO, Production Order, dll | ### Search | Field | Deskripsi | | - | - | | Description | Search by kata kunci di deskripsi | | Amount | Search by nominal exact | | Reference | Search by nomor referensi | ## AI Expense Extraction ### Extract from Text ```mermaid theme={null} sequenceDiagram participant U as User participant AI as AI Engine participant S as Sistem participant FR as FinancialRecord U->>AI: Paste receipt text AI->>AI: Gemini Vision / OpenAI Vision AI->>AI: Extract: amount, category, description, date AI-->>S: Return structured JSON S->>FR: Create FinancialRecord (source: ai_text) S-->>U: Preview extracted data U->>S: Confirm / Edit S->>FR: Finalize record ``` ### Extract from Image ```mermaid theme={null} sequenceDiagram participant U as User participant CAM as Camera/Upload participant AI as AI Vision participant S as Sistem participant FR as FinancialRecord U->>CAM: Scan receipt / Upload photo CAM->>AI: Base64 image AI->>AI: Gemini Vision (first) alt Success AI-->>S: Structured JSON else Fail AI->>AI: OpenAI Vision (fallback) AI-->>S: Structured JSON end S->>FR: Create FinancialRecord (source: ai_scan) S-->>U: Preview extracted data U->>S: Confirm / Edit ``` ### Extracted Fields | Field | AI Extract | Editable | | - | - | - | | Amount | ✓ | ✓ | | Category | ✓ (auto-detect) | ✓ | | Description | ✓ | ✓ | | Date | ✓ | ✓ | | Account | ✗ | ✓ (manual) | ## Expense Categories ### 11 Kategori | Kategori | Deskripsi | Contoh | | - | - | - | | salary | Gaji karyawan | Gaji bulanan, bonus, tunjangan | | raw\_material | Bahan baku | Cabai, bawang, ayam, minyak | | operational | Operasional | Listrik, air, internet, sewa | | production\_cost | Biaya produksi | Gas, packaging, label | | travel | Perjalanan | Transport, hotel, makan selama travel | | meals | Makan | Makan karyawan, meeting | | accommodation | Akomodasi | Sewa tempat, hotel | | equipment | Peralatan | Beli alat produksi, komputer | | office\_supplies | Perlengkapan kantor | ATK, tinta, kertas | | training | Pelatihan | Kursus, sertifikasi, workshop | | other | Lainnya | Biaya yang tidak masuk kategori lain | ## Reporting ### Expense by Category | Metric | Deskripsi | | - | - | | Total per Category | Jumlah expense per kategori | | Percentage | Persentase terhadap total | | Trend | Perbandingan dengan periode sebelumnya | | Budget Variance | Planned vs actual | ### Expense by Source | Source | Count | Total Amount | | - | - | - | | Manual | 45 | Rp 12.500.000 | | AI Scan | 23 | Rp 3.200.000 | | POS | 12 | Rp 1.800.000 | | Manufacturing | 8 | Rp 5.600.000 | | Stock Opname | 3 | Rp 450.000 | ### Expense by Period | Period | Total | Avg/Day | | - | - | - | | Today | Rp 1.200.000 | - | | This Week | Rp 8.400.000 | Rp 1.200.000 | | This Month | Rp 35.000.000 | Rp 1.166.667 | | This Year | Rp 420.000.000 | Rp 1.150.685 | ## Integration ### General Ledger * Auto-journaling saat expense approved * COA mapping via `resolveExpenseGLMapping()` * Reconciliation marker jika gagal ### Budget Planner * Track actual vs planned per kategori * Alert saat threshold tercapai * Variance analysis ### Account * Update `current_balance` saat expense posted * Multi-account support ### AI Engine * Gemini 1.5 Flash (primary) * OpenAI GPT-4o-mini (fallback) * Vision extraction dari gambar/PDF ## Best Practices ### Categorization * Pilih kategori yang tepat untuk laporan akurat * Gunakan `is_inventory_material` untuk bahan baku inventori * Separate personal vs business expense ### Documentation * Upload receipt untuk setiap expense * Clear description * Timely recording ### Review * Review expense mingguan * Check budget variance bulanan * Investigasi unusual expenses *** ## Entity Schema & Relasi ### Entity Relationship Diagram ```mermaid theme={null} erDiagram Expense ||--o| ApprovalWorkflow : "menggunakan" Expense ||--o| ApprovalRequest : "memiliki" Expense }o--|| GLAccount : "sumber dana (account_id)" Expense }o--|| FinancialRecord : "tercatat sebagai" Expense }o--o| GLJournalEntry : "di-posting ke" ApprovalWorkflow ||--o{ ApprovalRequest : "mengatur" ApprovalWorkflow { UUID id PK UUID company_id FK string workflow_name string description enum document_type jsonb approval_levels jsonb amount_limits boolean is_active } ApprovalRequest { UUID id PK UUID company_id FK UUID workflow_id FK string document_type UUID document_id FK UUID requester_id FK datetime submission_date number amount string description int current_approval_level jsonb approval_history enum overall_status datetime final_approval_date } Expense { UUID id PK UUID company_id FK UUID requester_id FK string expense_code UK date expense_date enum category string description number amount string currency string receipt_url enum status UUID approval_workflow_id FK UUID approval_request_id FK enum approval_status enum payment_method date payment_date string reference_number string notes UUID account_id FK string recipient_name boolean is_inventory_material string approved_by string idempotency_key } FinancialRecord { UUID id PK UUID user_id FK UUID company_id FK UUID account_id FK enum type number amount string category string description datetime date string attachment_url enum source enum mode UUID transfer_to_account_id FK number transfer_fee UUID reference_id FK enum reference_type string idempotency_key boolean is_inventory_material number channel_fee number cogs_amount number tax_amount } GLJournalEntry { UUID id PK UUID company_id FK date entry_date string reference_number enum reference_type UUID reference_id FK string description jsonb line_items number total_debit number total_credit boolean is_balanced enum status date posted_date string posted_by string notes } GLAccount { UUID id PK UUID company_id FK string account_code UK string account_name enum account_type string category string sub_category UUID parent_account_id FK enum normal_balance boolean is_active string description int level } ``` ## Tabel Schema ### Expense — 22 Field | No | Field | Tipe | Required | Default | Deskripsi | | - | - | - | - | - | - | | 1 | `id` | UUID | ya | auto | Primary key | | 2 | `company_id` | UUID | **ya** | — | ID perusahaan (multi-tenant isolation) | | 3 | `requester_id` | UUID | **ya** | — | ID karyawan yang mengajukan expense | | 4 | `expense_code` | string | tidak | auto-generate | Kode pengeluaran unik (contoh: `EXP-2026-0001`) | | 5 | `expense_date` | date | **ya** | — | Tanggal pengeluaran | | 6 | `category` | enum | **ya** | — | Kategori pengeluaran (11 opsi — lihat Enum Table) | | 7 | `description` | string | tidak | — | Deskripsi singkat pengeluaran | | 8 | `amount` | number | **ya** | — | Nominal pengeluaran | | 9 | `currency` | string | tidak | `IDR` | Mata uang (default Rupiah) | | 10 | `receipt_url` | string | tidak | — | URL bukti pengeluaran / invoice | | 11 | `status` | enum | tidak | `draft` | Status lifecycle expense (lihat State Machine) | | 12 | `approval_workflow_id` | UUID | tidak | — | ID ApprovalWorkflow yang digunakan | | 13 | `approval_request_id` | UUID | tidak | — | ID ApprovalRequest terkait | | 14 | `approval_status` | enum | tidak | `pending` | Status persetujuan: pending, approved, rejected | | 15 | `payment_method` | enum | tidak | — | Metode bayar: company\_account, reimbursement, direct\_payment | | 16 | `payment_date` | date | tidak | — | Tanggal pembayaran direalisasikan | | 17 | `reference_number` | string | tidak | — | Nomor referensi pembayaran | | 18 | `notes` | string | tidak | — | Catatan tambahan | | 19 | `account_id` | UUID | tidak | — | ID rekening sumber dana pembayaran (FK ke GLAccount) | | 20 | `recipient_name` | string | tidak | — | Nama penerima atau supplier | | 21 | `is_inventory_material` | boolean | tidak | `false` | Flag anti-double-counting dengan HPP | | 22 | `approved_by` | string | tidak | — | User ID atau email approver | | 23 | `idempotency_key` | string | tidak | — | Kunci idempoten mencegah double submission | ### FinancialRecord — 22 Field | No | Field | Tipe | Required | Default | Deskripsi | | - | - | - | - | - | - | | 1 | `id` | UUID | ya | auto | Primary key | | 2 | `user_id` | UUID | **ya** | — | ID pengguna pencatat | | 3 | `company_id` | UUID | tidak | — | ID perusahaan (null untuk personal) | | 4 | `account_id` | UUID | tidak | — | ID rekening / kantong sumber dana | | 5 | `type` | enum | **ya** | — | Jenis transaksi: income, expense, transfer | | 6 | `amount` | number | **ya** | — | Jumlah transaksi | | 7 | `category` | string | tidak | — | Kategori transaksi (11 opsi expense) | | 8 | `description` | string | tidak | — | Deskripsi singkat | | 9 | `date` | datetime | **ya** | — | Tanggal dan waktu transaksi | | 10 | `attachment_url` | string | tidak | — | URL bukti transaksi | | 11 | `source` | enum | tidak | `manual` | Sumber: manual, ai\_text, ai\_scan, pos, manufacturing, distribution, recall, stock\_opname | | 12 | `mode` | enum | tidak | `personal` | Mode pencatatan: personal, business | | 13 | `transfer_to_account_id` | UUID | tidak | — | ID rekening tujuan (untuk type=transfer) | | 14 | `transfer_fee` | number | tidak | `0` | Biaya transfer (jika ada) | | 15 | `reference_id` | UUID | tidak | — | ID referensi transaksi sumber (invoice, pos, expense) | | 16 | `reference_type` | enum | tidak | — | Tipe referensi: invoice\_payment, pos\_transaction, expense, manual, transfer, production\_order, distribution\_shipment, distribution\_return, batch\_recall, stock\_opname | | 17 | `idempotency_key` | string | tidak | — | Kunci idempoten transaksi keuangan | | 18 | `is_inventory_material` | boolean | tidak | `false` | Flag anti-double-counting pembelian bahan baku | | 19 | `channel_fee` | number | tidak | `0` | Potongan biaya marketplace / platform fee | | 20 | `cogs_amount` | number | tidak | `0` | COGS/HPP yang dibekukan saat transaksi POS | | 21 | `tax_amount` | number | tidak | `0` | Jumlah pajak (PPN keluaran untuk revenue) | ### GLJournalEntry — 14 Field | No | Field | Tipe | Required | Default | Deskripsi | | - | - | - | - | - | - | | 1 | `id` | UUID | ya | auto | Primary key | | 2 | `company_id` | UUID | **ya** | — | ID perusahaan | | 3 | `entry_date` | date | **ya** | — | Tanggal entri jurnal | | 4 | `reference_number` | string | tidak | — | Nomor referensi (TRX-001, INV-001, EXP-001) | | 5 | `reference_type` | enum | tidak | — | Tipe referensi: manual, invoice, purchase\_order, transfer, expense | | 6 | `reference_id` | UUID | tidak | — | ID dokumen sumber | | 7 | `description` | string | **ya** | — | Deskripsi jurnal | | 8 | `line_items` | jsonb\[] | **ya** | — | Array line items: account\_id, account\_code, debit, credit, description | | 9 | `total_debit` | number | tidak | `0` | Total debit (harus = total\_credit) | | 10 | `total_credit` | number | tidak | `0` | Total credit (harus = total\_debit) | | 11 | `is_balanced` | boolean | tidak | `false` | Validasi debit = credit | | 12 | `status` | enum | tidak | `draft` | Status: draft, posted, reversed | | 13 | `posted_date` | date | tidak | — | Tanggal saat jurnal di-post ke GL | | 14 | `posted_by` | string | tidak | — | User yang mem-post jurnal | | 15 | `notes` | string | tidak | — | Catatan tambahan | *** ## State Machine — Expense Lifecycle ```mermaid theme={null} stateDiagram-v2 [*] --> draft: Buat expense baru draft --> submitted: Submit untuk approval draft --> [*]: Hapus (draft only) submitted --> approved: Approver menyetujui submitted --> rejected: Approver menolak approved --> paid: Pembayaran direalisasikan approved --> submitted: Revisi (jika ada perubahan) rejected --> draft: Revisi & resubmit rejected --> [*]: Dibatalkan paid --> [*]: Selesai state draft { [*] --> Input_data Input_data --> Upload_bukti Upload_bukti --> Siap_submit } state submitted { [*] --> Menunggu_Approval Menunggu_Approval --> Level_2: Approve L1 Level_2 --> Final: Approve L2 } state approved { [*] --> Menunggu_Pembayaran Menunggu_Pembayaran --> Proses_Bayar Proses_Bayar --> Posting_GL } state paid { [*] --> GL_Tercatat GL_Tercatat --> Rekonsiliasi } ``` ### Transisi Status | Dari | Ke | Trigger | Kondisi | | - | - | - | - | | `[*]` | `draft` | User membuat expense baru | Field required terpenuhi | | `draft` | `submitted` | User klik "Submit" | Amount > 0, receipt terlampir (opsional) | | `draft` | `[*]` | User hapus expense | Hanya status draft yang bisa dihapus | | `submitted` | `approved` | Approver klik "Approve" | Semua level approval terpenuhi | | `submitted` | `rejected` | Approver klik "Reject" | Komentar wajib diisi | | `approved` | `paid` | Finance proses pembayaran | account\_id & payment\_date terisi | | `approved` | `submitted` | Revisi amount/kategori | Approval ulang diperlukan | | `rejected` | `draft` | Requester revisi & resubmit | Status direset ke draft | | `paid` | `[*]` | Selesai (terminal state) | GLJournalEntry tercipta otomatis | *** ## Sequence Diagrams ### 1. Expense Submission ```mermaid theme={null} sequenceDiagram participant U as Requester participant FE as Frontend participant API as Backend API participant DB as Database participant AW as ApprovalWorkflow participant AR as ApprovalRequest U->>FE: Isi form expense FE->>FE: Validasi client-side FE->>API: POST /api/expenses API->>API: Generate expense_code API->>API: Cek idempotency_key API->>DB: INSERT Expense (status=draft) DB-->>API: Expense created U->>FE: Klik "Submit for Approval" FE->>API: PATCH /api/expenses/:id (status=submitted) API->>API: Resolve workflow berdasarkan amount & category API->>AW: GET ApprovalWorkflow (document_type=expense_request) AW-->>API: Workflow config (levels, amount_limits) API->>AR: CREATE ApprovalRequest API->>DB: UPDATE Expense (approval_workflow_id, approval_request_id) API-->>FE: Success FE-->>U: "Expense berhasil diajukan" ``` ### 2. Approval Flow (Multi-Level) ```mermaid theme={null} sequenceDiagram participant AP1 as Approver L1 participant API as Backend API participant AR as ApprovalRequest participant DB as Database participant EXP as Expense participant AP2 as Approver L2 AP1->>API: GET /api/approvals/pending API-->>AP1: Daftar approval menunggu AP1->>API: POST /api/approvals/:id/approve API->>AR: UPDATE approval_history (level=1, status=approved) API->>API: Cek current_approval_level < max_levels alt Single-Level Approval API->>AR: UPDATE overall_status = approved API->>EXP: UPDATE status = approved API-->>AP1: "Expense approved" else Multi-Level Approval API->>AR: UPDATE current_approval_level = 2 API->>AP2: Notifikasi approval L2 diperlukan AP2->>API: POST /api/approvals/:id/approve API->>AR: UPDATE approval_history (level=2, status=approved) API->>AR: UPDATE overall_status = approved API->>EXP: UPDATE status = approved API-->>AP2: "Expense approved (final)" end ``` ### 3. GL Posting Setelah Expense Approved ```mermaid theme={null} sequenceDiagram participant FIN as Finance participant API as Backend API participant EXP as Expense participant GL_MAP as GL Mapping participant JRN as GLJournalEntry participant ACC as GLAccount participant FR as FinancialRecord FIN->>API: POST /api/expenses/:id/pay API->>EXP: UPDATE status = paid, payment_date = today API->>EXP: UPDATE account_id, reference_number API->>GL_MAP: resolveExpenseGLMapping(category) GL_MAP-->>API: { debit_account, credit_account } API->>JRN: CREATE GLJournalEntry Note over JRN: reference_type = "expense"
reference_id = expense.id
line_items:
Dr: Expense Account
Cr: Bank/Cash Account API->>JRN: Validasi is_balanced (debit = credit) alt Balanced API->>JRN: UPDATE status = posted API->>ACC: UPDATE current_balance (credit account -amount) API->>FR: CREATE FinancialRecord (type=expense, source=manual) API-->>FIN: "Pembayaran berhasil, jurnal terposting" else Not Balanced API->>JRN: UPDATE status = draft (reconciliation marker) API-->>FIN: "WARNING: Jurnal tidak balanced, perlu review" end ``` *** ## Enum Tables ### expense\_status | Value | Deskripsi | Warna Badge | | - | - | - | | `draft` | Expense masih dalam tahap pembuatan, belum diajukan | Grey | | `submitted` | Expense sudah diajukan dan menunggu approval | Blue | | `approved` | Expense disetujui oleh approver, siap dibayar | Green | | `rejected` | Expense ditolak oleh approver | Red | | `paid` | Pembayaran sudah direalisasikan dan jurnal GL terposting | Teal | ### expense\_category | Value | Label | Deskripsi | Contoh | | - | - | - | - | | `salary` | Gaji | Gaji karyawan, bonus, tunjangan | Gaji bulanan staff | | `raw_material` | Bahan Baku | Pembelian bahan baku produksi | Cabai, bawang, ayam | | `operational` | Operasional | Biaya operasional harian | Listrik, air, internet | | `production_cost` | Biaya Produksi | Biaya langsung produksi | Gas, packaging, label | | `travel` | Perjalanan | Biaya perjalanan dinas | Transport, hotel | | `meals` | Makan | Konsumsi karyawan dan meeting | Makan siang tim | | `accommodation` | Akomodasi | Sewa tempat dan akomodasi | Sewa gudang | | `equipment` | Peralatan | Pembelian peralatan dan aset | Mesin, komputer | | `office_supplies` | Perlengkapan Kantor | ATK dan perlengkapan kantor | Kertas, tinta printer | | `training` | Pelatihan | Biaya pelatihan dan pengembangan | Workshop, sertifikasi | | `other` | Lainnya | Biaya di luar kategori di atas | Biaya miscellaneous | ### is\_inventory\_material | Value | Deskripsi | Efek | | - | - | - | | `true` | Expense untuk pembelian bahan baku persediaan | Expense TIDAK dihitung sebagai beban di P\&L (mencegah double-counting dengan HPP). Dicatat sebagai penambahan inventori. | | `false` | Expense beban biasa | Expense langsung diakui sebagai beban di P\&L pada periode berjalan. | ### expense\_payment\_method | Value | Deskripsi | | - | - | | `company_account` | Pembayaran langsung dari rekening perusahaan | | `reimbursement` | Karyawan membayar dulu, kemudian direimburse | | `direct_payment` | Pembayaran langsung ke vendor/supplier | ### approval\_status | Value | Deskripsi | | - | - | | `pending` | Menunggu keputusan approver | | `approved` | Disetujui oleh approver | | `rejected` | Ditolak oleh approver | ### gl\_journal\_status | Value | Deskripsi | | - | - | | `draft` | Jurnal dibuat tapi belum di-post | | `posted` | Jurnal sudah di-post ke General Ledger | | `reversed` | Jurnal dibalik (reversal) karena koreksi | *** ## RBAC — Hak Akses Expense | Role | Create | Read (Own) | Read (All) | Update (Own) | Approve | Pay & Post GL | Delete (Draft) | | - | - | - | - | - | - | - | - | | **Admin** | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | | **Finance Manager** | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✗ | | **Finance Staff** | ✓ | ✓ | ✗ | ✓ | ✗ | ✗ | ✗ | | **Manager** | ✓ | ✓ | ✓ (divisi) | ✓ | ✓ (sesuai level) | ✗ | ✗ | | **Employee** | ✓ | ✓ | ✗ | ✓ (draft only) | ✗ | ✗ | ✗ | ### Catatan RBAC * **Multi-tenant isolation**: Setiap expense terikat pada `company_id`, data antar perusahaan terisolasi sepenuhnya. * **Approval delegation**: Manager hanya bisa approve expense dari divisinya sendiri, sesuai `amount_limits` di ApprovalWorkflow. * **Draft protection**: Hanya pemilik expense atau admin yang bisa mengedit/menghapus expense berstatus `draft`. * **Immutable setelah paid**: Expense berstatus `paid` tidak bisa diubah — koreksi dilakukan via journal reversal. * **Idempotency**: Setiap transaksi keuangan menggunakan `idempotency_key` untuk mencegah duplikasi. This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.