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hr dan payroll

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Wian Drs
2026-09-15 10:38:43 +07:00
parent 5e1fd11410
commit 8fedd39d8f
47 changed files with 1409 additions and 370 deletions
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application/libraries/PayrollService.php
+20 -7
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@@ -27,8 +27,12 @@ class PayrollService
$start=$period->attendance_start_date?:$period->start_date;$end=$period->attendance_end_date?:$period->end_date;
if(!$db->get_where('payroll_attendance_locks',array('company_id'=>$companyId,'payroll_period_id'=>$period->id,'status'=>'locked'))->row())throw new BusinessException('Kehadiran periode ini harus dikunci sebelum payroll dihitung.');
$employmentEmployees=$db
->where(array('company_id'=>$companyId,'is_active'=>1))
->where('company_id',$companyId)
->where('join_date <=',$end)
->group_start()
->where('is_active',1)
->or_where('resign_date >=',$start)
->group_end()
->group_start()
->where('resign_date IS NULL',null,false)
->or_where('resign_date','0000-00-00')
@@ -37,9 +41,9 @@ class PayrollService
->order_by('full_name')
->get('k_employees')
->result();
if(!$canManageAll){foreach($employmentEmployees as$employee)if(!empty($employee->salary_restricted))throw new BusinessException('Periode memuat gaji terbatas. Perhitungan penuh harus dijalankan oleh pengguna dengan permission Manage All Gaji.');}
$this->removeIneligibleDraftPayrolls($period->id,$companyId,$employmentEmployees);
$employees=$employmentEmployees;
if(!$canManageAll)$employees=array_values(array_filter($employees,function($employee){return empty($employee->salary_restricted);}));
if(!$employees)throw new BusinessException('Tidak ada karyawan yang dapat dihitung dengan permission Anda.');
foreach($employees as$employee)$this->calculateEmployee($period,$employee,$start,$end,$companyId,$uid);
$hash=hash('sha256',json_encode($db->select('id,total_salary,version')->where(array('payroll_period_id'=>$period->id,'company_id'=>$companyId))->order_by('id')->get('k_payrolls')->result_array()));
@@ -122,17 +126,17 @@ class PayrollService
{
$db=$this->CI->db;$db->trans_begin();try{$period=$this->period($id,$companyId);$before=$period;
if($action==='revert'){if(!in_array($period->workflow_status,array('reviewed','approved'),true))throw new BusinessException('Hanya payroll Reviewed atau Approved yang dapat dikembalikan ke Draft.');$update=array('workflow_status'=>'draft','reviewed_by'=>null,'reviewed_at'=>null,'approved_by'=>null,'approved_at'=>null,'updated_at'=>date('Y-m-d H:i:s'));}
else{$map=array('review'=>array('draft','reviewed'),'approve'=>array('reviewed','approved'),'finalize'=>array('approved','final'));if(!isset($map[$action])||$period->workflow_status!==$map[$action][0])throw new BusinessException('Tahap payroll tidak sesuai. Muat ulang halaman dan periksa status terbaru.');if(in_array($action,array('approve','finalize'),true)&&$this->hasRestrictedPayroll($id)&&!$canManageAll)throw new BusinessException('Periode memuat gaji terbatas dan memerlukan permission Manage All Gaji.');$settings=$db->get_where('payroll_settings',array('company_id'=>$companyId))->row();$separation=!$settings||(int)$settings->separation_of_duties===1;if($separation&&$action==='approve'&&(int)$period->reviewed_by===(int)$uid)throw new BusinessException('Reviewer dan approver harus pengguna yang berbeda.');if($separation&&$action==='finalize'&&((int)$period->reviewed_by===(int)$uid||(int)$period->approved_by===(int)$uid))throw new BusinessException('Finalizer harus berbeda dari reviewer dan approver.');$who=$action==='review'?'reviewed_by':($action==='approve'?'approved_by':'finalized_by');$when=$action==='review'?'reviewed_at':($action==='approve'?'approved_at':'finalized_at');$update=array('workflow_status'=>$map[$action][1],$who=>$uid,$when=>date('Y-m-d H:i:s'),'updated_at'=>date('Y-m-d H:i:s'));}
else{$map=array('review'=>array('draft','reviewed'),'approve'=>array('reviewed','approved'),'finalize'=>array('approved','final'));if(!isset($map[$action])||$period->workflow_status!==$map[$action][0])throw new BusinessException('Tahap payroll tidak sesuai. Muat ulang halaman dan periksa status terbaru.');if($action==='review')$this->assertCalculationReady($period,$companyId);if(in_array($action,array('review','approve','finalize'),true)&&$this->hasRestrictedPayroll($id,$companyId)&&!$canManageAll)throw new BusinessException('Periode memuat gaji terbatas dan memerlukan permission Manage All Gaji.');$settings=$db->get_where('payroll_settings',array('company_id'=>$companyId))->row();$separation=!$settings||(int)$settings->separation_of_duties===1;if($separation&&$action==='approve'&&(int)$period->reviewed_by===(int)$uid)throw new BusinessException('Reviewer dan approver harus pengguna yang berbeda.');if($separation&&$action==='finalize'&&((int)$period->reviewed_by===(int)$uid||(int)$period->approved_by===(int)$uid))throw new BusinessException('Finalizer harus berbeda dari reviewer dan approver.');$who=$action==='review'?'reviewed_by':($action==='approve'?'approved_by':'finalized_by');$when=$action==='review'?'reviewed_at':($action==='approve'?'approved_at':'finalized_at');$update=array('workflow_status'=>$map[$action][1],$who=>$uid,$when=>date('Y-m-d H:i:s'),'updated_at'=>date('Y-m-d H:i:s'));}
$db->where(array('id'=>$id,'company_id'=>$companyId))->update('k_payroll_periods',$update);$this->CI->auditservice->record('payroll','payroll_period',$id,$action,$before,$update,$uid);if($db->trans_status()===false)throw new RuntimeException('Workflow payroll gagal disimpan.');$db->trans_commit();
}catch(Throwable$e){$db->trans_rollback();throw$e;}
}
public function post($id,$date,$uid,$companyId,$canManageAll)
{
$db=$this->CI->db;$db->trans_begin();try{$period=$this->period($id,$companyId);if($period->workflow_status!=='final'||$period->journal_id)throw new BusinessException('Payroll belum Final atau sudah diposting.');if($this->hasRestrictedPayroll($id)&&!$canManageAll)throw new BusinessException('Posting payroll dengan gaji terbatas memerlukan permission Manage All Gaji.');$this->CI->fiscalperiodservice->assertOpen($date);
$db=$this->CI->db;$db->trans_begin();try{$period=$this->period($id,$companyId);if($period->workflow_status!=='final'||$period->journal_id)throw new BusinessException('Payroll belum Final atau sudah diposting.');if($this->hasRestrictedPayroll($id,$companyId)&&!$canManageAll)throw new BusinessException('Posting payroll dengan gaji terbatas memerlukan permission Manage All Gaji.');$this->CI->fiscalperiodservice->assertOpen($date);
$rows=$db->select('l.component_code,l.component_name,l.component_type,l.expense_account_id,l.liability_account_id,SUM(l.amount) amount',false)->from('payroll_calculation_lines l')->join('k_payrolls x','x.id=l.payroll_id')->where(array('x.payroll_period_id'=>$id,'x.company_id'=>$companyId))->group_by(array('l.component_code','l.component_name','l.component_type','l.expense_account_id','l.liability_account_id'))->get()->result();$net=(float)$db->select('COALESCE(SUM(total_salary),0) total',false)->get_where('k_payrolls',array('payroll_period_id'=>$id,'company_id'=>$companyId))->row()->total;$journal=array();$missing=array();
foreach($rows as$row){try{$expense=$row->expense_account_id?(int)$row->expense_account_id:(int)$this->CI->accountmappingservice->get('payroll_expense');}catch(Throwable$e){$expense=0;}try{$liability=$row->liability_account_id?(int)$row->liability_account_id:(int)$this->CI->accountmappingservice->get($row->component_type==='deduction'?'payroll_tax_payable':'payroll_payable');}catch(Throwable$e){$liability=0;}if(in_array($row->component_type,array('earning','employer_cost'),true)&&!$expense)$missing[]=$row->component_name.' (akun beban)';if(in_array($row->component_type,array('deduction','employer_cost'),true)&&!$liability)$missing[]=$row->component_name.' (akun kewajiban)';if($row->component_type==='earning')$this->addJournal($journal,$expense,(float)$row->amount,0);elseif($row->component_type==='deduction')$this->addJournal($journal,$liability,0,(float)$row->amount);else{$this->addJournal($journal,$expense,(float)$row->amount,0);$this->addJournal($journal,$liability,0,(float)$row->amount);}}
try{$payable=(int)$this->CI->accountmappingservice->get('payroll_payable');}catch(Throwable$e){$payable=0;}if(!$payable)$missing[]='Hutang Gaji (payroll_payable)';else$this->addJournal($journal,$payable,0,$net);if($missing)throw new BusinessException('Mapping akun payroll belum lengkap: '.implode(', ',array_unique($missing)).'.');$debit=0;$credit=0;foreach($journal as$line){$debit+=$line['debit'];$credit+=$line['kredit'];}if(abs($debit-$credit)>.01)throw new BusinessException('Jurnal payroll tidak balance. Periksa mapping komponen.');$count=$db->where(array('payroll_period_id'=>$id,'company_id'=>$companyId))->count_all_results('k_payrolls');$journalId=$this->CI->postingservice->post(array('tanggal'=>$date,'no_ref'=>'PAYROLL-'.$period->id,'keterangan'=>'Payroll '.$period->period_name.' untuk '.$count.' karyawan','ref_type'=>'payroll','ref_id'=>$id,'created_by'=>$uid),array_values($journal),false,true);$db->where(array('id'=>$id,'company_id'=>$companyId))->update('k_payroll_periods',array('workflow_status'=>'posted','journal_id'=>$journalId,'updated_at'=>date('Y-m-d H:i:s')));$this->CI->auditservice->record('payroll','payroll_period',$id,'post',null,array('journal_id'=>$journalId),$uid);$db->trans_commit();return$journalId;
if(!$rows||$net<=0)throw new BusinessException('Hasil payroll kosong atau total neto tidak valid. Hitung ulang payroll sebelum posting.');try{$payable=(int)$this->CI->accountmappingservice->get('payroll_payable');}catch(Throwable$e){$payable=0;}if(!$payable)$missing[]='Hutang Gaji (payroll_payable)';else$this->addJournal($journal,$payable,0,$net);if($missing)throw new BusinessException('Mapping akun payroll belum lengkap: '.implode(', ',array_unique($missing)).'.');$debit=0;$credit=0;foreach($journal as$line){$debit+=$line['debit'];$credit+=$line['kredit'];}if(abs($debit-$credit)>.01)throw new BusinessException('Jurnal payroll tidak balance. Periksa mapping komponen.');$count=$db->where(array('payroll_period_id'=>$id,'company_id'=>$companyId))->count_all_results('k_payrolls');$journalId=$this->CI->postingservice->post(array('tanggal'=>$date,'no_ref'=>'PAYROLL-'.$period->id,'keterangan'=>'Payroll '.$period->period_name.' untuk '.$count.' karyawan','ref_type'=>'payroll','ref_id'=>$id,'created_by'=>$uid),array_values($journal),false,true);$db->where(array('id'=>$id,'company_id'=>$companyId))->update('k_payroll_periods',array('workflow_status'=>'posted','journal_id'=>$journalId,'updated_at'=>date('Y-m-d H:i:s')));$this->CI->auditservice->record('payroll','payroll_period',$id,'post',null,array('journal_id'=>$journalId),$uid);if($db->trans_status()===false)throw new RuntimeException('Posting payroll gagal disimpan.');$db->trans_commit();return$journalId;
}catch(Throwable$e){$db->trans_rollback();throw$e;}
}
@@ -140,9 +144,18 @@ class PayrollService
public function pay($id,$date,$cashAccountId,$uid,$companyId,$canManageAll)
{
$db=$this->CI->db;$db->trans_begin();try{$period=$this->period($id,$companyId);if($period->workflow_status!=='posted')throw new BusinessException('Payroll belum diposting atau sudah dibayar.');if($this->hasRestrictedPayroll($id)&&!$canManageAll)throw new BusinessException('Pembayaran payroll dengan gaji terbatas memerlukan permission Manage All Gaji.');if($db->get_where('payroll_payments',array('company_id'=>$companyId,'payroll_period_id'=>$id))->row())throw new BusinessException('Pembayaran payroll sudah tersedia.');$cashQuery=$db->where(array('id'=>$cashAccountId,'is_active'=>1));if($db->field_exists('company_id','cash_accounts'))$cashQuery->where('company_id',$companyId);$cash=$cashQuery->get('cash_accounts')->row();if(!$cash)throw new BusinessException('Rekening pembayaran aktif tidak ditemukan.');$this->CI->fiscalperiodservice->assertOpen($date);$net=(float)$db->select('COALESCE(SUM(total_salary),0) total',false)->get_where('k_payrolls',array('payroll_period_id'=>$id,'company_id'=>$companyId))->row()->total;if($net<=0)throw new BusinessException('Total pembayaran payroll tidak valid.');$number='PRP-'.$companyId.'-'.date('YmdHis');$journal=$this->CI->postingservice->post(array('tanggal'=>$date,'no_ref'=>$number,'keterangan'=>'Pembayaran payroll '.$period->period_name.' melalui '.$cash->name,'ref_type'=>'payroll_payment','ref_id'=>$id,'created_by'=>$uid),array(array('account_id'=>$this->CI->accountmappingservice->get('payroll_payable'),'debit'=>$net,'kredit'=>0),array('account_id'=>$cash->gl_account_id,'debit'=>0,'kredit'=>$net)),false,true);$db->insert('payroll_payments',array('company_id'=>$companyId,'payroll_period_id'=>$id,'payment_no'=>$number,'payment_date'=>$date,'cash_account_id'=>$cashAccountId,'total_amount'=>$net,'status'=>'posted','journal_id'=>$journal,'created_by'=>$uid,'approved_by'=>$uid,'posted_at'=>date('Y-m-d H:i:s')));$paymentId=(int)$db->insert_id();$db->where(array('id'=>$id,'company_id'=>$companyId))->update('k_payroll_periods',array('workflow_status'=>'paid','payment_transaction_id'=>$paymentId,'updated_at'=>date('Y-m-d H:i:s')));$this->CI->auditservice->record('payroll','payroll_period',$id,'pay',null,array('payment_id'=>$paymentId,'journal_id'=>$journal),$uid);$db->trans_commit();return$journal;
$db=$this->CI->db;$db->trans_begin();try{$period=$this->period($id,$companyId);if($period->workflow_status!=='posted')throw new BusinessException('Payroll belum diposting atau sudah dibayar.');if($this->hasRestrictedPayroll($id,$companyId)&&!$canManageAll)throw new BusinessException('Pembayaran payroll dengan gaji terbatas memerlukan permission Manage All Gaji.');if($db->get_where('payroll_payments',array('company_id'=>$companyId,'payroll_period_id'=>$id))->row())throw new BusinessException('Pembayaran payroll sudah tersedia.');$cashQuery=$db->where(array('id'=>$cashAccountId,'is_active'=>1));if($db->field_exists('company_id','cash_accounts'))$cashQuery->where('company_id',$companyId);$cash=$cashQuery->get('cash_accounts')->row();if(!$cash)throw new BusinessException('Rekening pembayaran aktif tidak ditemukan.');if(empty($cash->gl_account_id))throw new BusinessException('Rekening pembayaran belum terhubung ke akun buku besar.');$accountQuery=$db->where(array('id'=>(int)$cash->gl_account_id,'company_id'=>$companyId,'is_active'=>1));if($db->field_exists('allow_posting','accounts'))$accountQuery->where('allow_posting',1);if(!$accountQuery->count_all_results('accounts'))throw new BusinessException('Akun buku besar pada rekening pembayaran tidak aktif, tidak dapat diposting, atau berbeda perusahaan.');$this->CI->fiscalperiodservice->assertOpen($date);$net=(float)$db->select('COALESCE(SUM(total_salary),0) total',false)->get_where('k_payrolls',array('payroll_period_id'=>$id,'company_id'=>$companyId))->row()->total;if($net<=0)throw new BusinessException('Total pembayaran payroll tidak valid.');$number='PRP-'.$companyId.'-'.date('YmdHis').'-'.strtoupper(bin2hex(random_bytes(2)));$journal=$this->CI->postingservice->post(array('tanggal'=>$date,'no_ref'=>$number,'keterangan'=>'Pembayaran payroll '.$period->period_name.' melalui '.$cash->name,'ref_type'=>'payroll_payment','ref_id'=>$id,'created_by'=>$uid),array(array('account_id'=>$this->CI->accountmappingservice->get('payroll_payable'),'debit'=>$net,'kredit'=>0),array('account_id'=>$cash->gl_account_id,'debit'=>0,'kredit'=>$net)),false,true);$db->insert('payroll_payments',array('company_id'=>$companyId,'payroll_period_id'=>$id,'payment_no'=>$number,'payment_date'=>$date,'cash_account_id'=>$cashAccountId,'total_amount'=>$net,'status'=>'posted','journal_id'=>$journal,'created_by'=>$uid,'approved_by'=>$uid,'posted_at'=>date('Y-m-d H:i:s')));$paymentId=(int)$db->insert_id();$db->where(array('id'=>$id,'company_id'=>$companyId))->update('k_payroll_periods',array('workflow_status'=>'paid','payment_transaction_id'=>$paymentId,'updated_at'=>date('Y-m-d H:i:s')));$this->CI->auditservice->record('payroll','payroll_period',$id,'pay',null,array('payment_id'=>$paymentId,'journal_id'=>$journal),$uid);if($db->trans_status()===false)throw new RuntimeException('Pembayaran payroll gagal disimpan.');$db->trans_commit();return$journal;
}catch(Throwable$e){$db->trans_rollback();throw$e;}
}
private function hasRestrictedPayroll($periodId){return$this->CI->db->from('k_payrolls p')->join('k_employees e','e.id=p.employee_id')->where('p.payroll_period_id',(int)$periodId)->where('e.salary_restricted',1)->count_all_results()>0;}
private function assertCalculationReady($period,$companyId)
{
if(empty($period->calculated_at)||empty($period->calculation_hash))throw new BusinessException('Payroll belum dihitung atau berubah setelah perhitungan. Silakan Hitung Ulang.');
$actual=(int)$this->CI->db->where(array('company_id'=>$companyId,'payroll_period_id'=>$period->id))->count_all_results('k_payrolls');
if($actual<1)throw new BusinessException('Rincian payroll masih kosong. Silakan Hitung Ulang.');
$current=hash('sha256',json_encode($this->CI->db->select('id,total_salary,version')->where(array('payroll_period_id'=>$period->id,'company_id'=>$companyId))->order_by('id')->get('k_payrolls')->result_array()));
if(!hash_equals((string)$period->calculation_hash,$current))throw new BusinessException('Hasil payroll berubah setelah perhitungan. Silakan Hitung Ulang sebelum review.');
}
private function hasRestrictedPayroll($periodId,$companyId){return$this->CI->db->from('k_payrolls p')->join('k_employees e','e.id=p.employee_id AND e.company_id=p.company_id')->where(array('p.payroll_period_id'=>(int)$periodId,'p.company_id'=>(int)$companyId,'e.salary_restricted'=>1))->count_all_results()>0;}
}