accounting_dev_v2/application/libraries/JournalService.php

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

require_once APPPATH . 'exceptions/BusinessException.php';

class JournalService
{
    private $CI;

    public function __construct()
    {
        $this->CI =& get_instance();
        $this->CI->load->model('JournalModel', 'journalModel');
        $this->CI->load->model('AccountModel', 'accountModel');
        $this->CI->load->library('TransactionService');
        $this->CI->load->library('FiscalPeriodService');
        $this->CI->load->library('JournalDescriptionService');
        if ($this->CI->db->table_exists('companies')) $this->CI->load->library('CompanyContext');
    }

    public function create(array $header, array $lines, $manageTransaction = true)
    {
        $normalized = $this->validateAndNormalize($header, $lines);
        $operation = function () use ($normalized) {
            $journalId = $this->CI->journalModel->createHeader($normalized['header']);
            $details = array();
            foreach ($normalized['lines'] as $line) {
                $line['journal_id'] = $journalId;
                $details[] = $line;
            }
            $this->CI->journalModel->addLines($details);
            if ($this->CI->db->table_exists('journal_status_histories')) {
                $this->CI->journalModel->addStatusHistory(
                    $journalId,
                    null,
                    $normalized['header']['status'],
                    $normalized['header']['created_by'],
                    'Jurnal dibuat'
                );
            }
            return $journalId;
        };

        return $manageTransaction
            ? $this->CI->transactionservice->run($operation)
            : $operation();
    }

    public function totals(array $lines)
    {
        $debit = 0.0;
        $credit = 0.0;
        foreach ($lines as $line) {
            $debit += isset($line['debit']) ? (float) $line['debit'] : 0;
            $credit += isset($line['kredit']) ? (float) $line['kredit'] : 0;
        }
        return array('debit' => round($debit, 2), 'kredit' => round($credit, 2));
    }

    private function validateAndNormalize(array $header, array $lines)
    {
        foreach (array('tanggal', 'no_ref', 'keterangan', 'created_by') as $required) {
            if (!isset($header[$required]) || trim((string) $header[$required]) === '') {
                throw new BusinessException('Data header jurnal "' . $required . '" wajib diisi.');
            }
        }

        $date = DateTime::createFromFormat('Y-m-d', $header['tanggal']);
        if (!$date || $date->format('Y-m-d') !== $header['tanggal']) {
            throw new BusinessException('Tanggal jurnal tidak valid.');
        }
        if ($this->CI->journalModel->referenceExists($header['no_ref'])) {
            throw new BusinessException('Nomor referensi jurnal sudah digunakan.');
        }

        $period = $this->CI->fiscalperiodservice->assertOpen($header['tanggal']);
        if (count($lines) < 2) {
            throw new BusinessException('Jurnal minimal mempunyai dua baris transaksi.');
        }

        $normalized = array();
        $accountIds = array();
        foreach ($lines as $index => $line) {
            $accountId = isset($line['account_id']) ? (int) $line['account_id'] : 0;
            $debit = round(isset($line['debit']) ? (float) $line['debit'] : 0, 2);
            $credit = round(isset($line['kredit']) ? (float) $line['kredit'] : 0, 2);

            if ($accountId <= 0 || $debit < 0 || $credit < 0 || ($debit > 0 && $credit > 0) || ($debit <= 0 && $credit <= 0)) {
                throw new BusinessException('Baris jurnal ke-' . ($index + 1) . ' tidak valid.');
            }

            $detail=array('account_id'=>$accountId,'debit'=>$debit,'kredit'=>$credit);
            foreach(array('currency_amount','currency_code','exchange_rate')as$currencyField)if(isset($line[$currencyField])&&$line[$currencyField]!=='')$detail[$currencyField]=$line[$currencyField];
            if($this->CI->db->field_exists('company_id','journal_details'))$detail['company_id']=$this->CI->companycontext->id();
            $normalized[]=$detail;
            $accountIds[] = $accountId;
        }

        $existingIds = $this->CI->accountModel->existingIds($accountIds);
        $missingIds = array_diff(array_unique($accountIds), $existingIds);
        if (!empty($missingIds)) {
            throw new BusinessException('Terdapat akun jurnal yang tidak ditemukan: ' . implode(', ', $missingIds));
        }

        $totals = $this->totals($normalized);
        if ($totals['debit'] <= 0 || abs($totals['debit'] - $totals['kredit']) > 0.009) {
            throw new BusinessException('Total debit dan kredit jurnal harus seimbang.');
        }

        $header['keterangan'] = $this->CI->journaldescriptionservice->build($header, $normalized);

        $header['status'] = isset($header['status']) ? $header['status'] : 'draft';
        $header['accounting_period_id'] = (int) $period->id;
        $allowedHeader = array_intersect_key($header, array_flip(array(
            'tanggal', 'no_ref', 'keterangan', 'ref_type', 'ref_id', 'created_by',
            'status', 'accounting_period_id', 'posted_at', 'posted_by', 'reversal_of', 'reversal_reason','company_id','transaction_currency','exchange_rate','base_amount'
        )));
        if($this->CI->db->field_exists('company_id','journals'))$allowedHeader['company_id']=$this->CI->companycontext->id();

        return array('header' => $allowedHeader, 'lines' => $normalized, 'totals' => $totals);
    }
}