accounting_dev_v2/application/controllers/Bukubesar.php

<?php
defined('BASEPATH') OR exit('No direct script access allowed');

class Bukubesar extends MY_Admin_Controller {

    public function __construct()
    {
        parent::__construct();
        $this->load->model('DynamicModel', 'dm');

        if (!$this->session->userdata('logged_in')) {
            redirect('auth');
        }
    }

    public function index()
    {

        if($this->session->userdata('role') != 'Admin'){
            show_error('Akses ditolak', 403);
        }
        
        $data = ["active_menu" => "buku_besar"];
        $this->load->view('partials/header', $data);
        $this->load->view('buku_besar/layout');
        $this->load->view('partials/footer');
    }

    // =========================
    // GET ACCOUNTS (FILTER)
    // =========================
    public function get_accounts()
    {
        $data = $this->dm->setTable('accounts')
                         ->where(array('company_id'=>(int)$this->companycontext->id(),'is_active'=>1,'allow_posting'=>1))
                         ->order_by('kode_akun','ASC')
                         ->get();

        echo json_encode($data);
    }

    // =========================
    // GET DATA BUKU BESAR
    // =========================
    public function get_data()
    {
        $account_id = (int) $this->input->get('account_id');
        $start      = (string) ($this->input->get('start_date') ?: date('Y-m-01'));
        $end        = (string) ($this->input->get('end_date') ?: date('Y-m-d'));
        $companyId  = (int) $this->companycontext->id();

        if (!$account_id || !preg_match('/^\d{4}-\d{2}-\d{2}$/', $start) || !preg_match('/^\d{4}-\d{2}-\d{2}$/', $end) || $end < $start) {
            return $this->output->set_content_type('application/json')->set_status_header(422)->set_output(json_encode(array('status'=>false,'message'=>'Akun dan periode Buku Besar tidak valid.')));
        }

        $account = $this->db->get_where('accounts', array('id'=>$account_id,'company_id'=>$companyId))->row();
        if (!$account) {
            return $this->output->set_content_type('application/json')->set_status_header(404)->set_output(json_encode(array('status'=>false,'message'=>'Akun tidak ditemukan pada perusahaan aktif.')));
        }

        $openingRow = $this->db->select('COALESCE(SUM(journal_details.debit),0) debit,COALESCE(SUM(journal_details.kredit),0) kredit', false)
            ->from('journal_details')->join('journals','journals.id=journal_details.journal_id')
            ->where(array('journals.company_id'=>$companyId,'journal_details.account_id'=>$account_id))
            ->where_in('journals.status', array('posted','reversed'))->where('journals.tanggal <', $start)->get()->row();
        $normalDebit = in_array($account->tipe, array('asset','expense'), true);
        $opening = $normalDebit ? (float)$openingRow->debit-(float)$openingRow->kredit : (float)$openingRow->kredit-(float)$openingRow->debit;

        $this->db->select('
            journals.tanggal,
            journals.no_ref,
            journals.keterangan,
            journal_details.debit,
            journal_details.kredit,
            accounts.nama_akun,
            accounts.tipe
        ');
        $this->db->from('journal_details');
        $this->db->join('journals','journals.id = journal_details.journal_id');
        $this->db->join('accounts','accounts.id = journal_details.account_id');
        $this->db->where_in('journals.status', array('posted', 'reversed'));
        $this->db->where('journals.company_id', $companyId);
        $this->db->where('journal_details.account_id', $account_id);
        $this->db->where('journals.tanggal >=', $start);
        $this->db->where('journals.tanggal <=', $end);
        // 🔥 FILTER DEBIT/KREDIT TIDAK BOLEH 0 SEMUA
        $this->db->group_start();
        $this->db->where('journal_details.debit >', 0);
        $this->db->or_where('journal_details.kredit >', 0);
        $this->db->group_end();
        
        $this->db->order_by('journals.tanggal','ASC')->order_by('journals.id','ASC')->order_by('journal_details.id','ASC');

        $rows = $this->db->get()->result();

        // =========================
        // HITUNG SALDO BERJALAN
        // =========================
        $saldo = $opening;
        $totalDebit = 0;
        $totalKredit = 0;
        $result = [];

        foreach ($rows as $r) {

            // LOGIKA SALDO BERDASARKAN TIPE AKUN
            if (in_array($r->tipe, ['asset','expense'])) {
                $saldo += ($r->debit - $r->kredit);
            } else {
                $saldo += ($r->kredit - $r->debit);
            }

            $totalDebit += (float) $r->debit;
            $totalKredit += (float) $r->kredit;

            $result[] = [
                'tanggal' => $r->tanggal,
                'no_ref' => $r->no_ref,
                'keterangan' => $r->keterangan,
                'debit' => $r->debit,
                'kredit' => $r->kredit,
                'saldo' => $saldo
            ];
        }

        return $this->output->set_content_type('application/json')->set_output(json_encode(array(
            'status'=>true,
            'data'=>$result,
            'summary'=>array(
                'saldo_awal'=>round($opening,2),
                'total_debit'=>round($totalDebit,2),
                'total_kredit'=>round($totalKredit,2),
                'saldo_akhir'=>round($saldo,2),
            ),
        )));
    }
}