accounting_dev_v2/application/libraries/ChartOfAccountsService.php

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

require_once APPPATH . 'exceptions/BusinessException.php';

class ChartOfAccountsService
{
    private $CI;

    public function __construct()
    {
        $this->CI =& get_instance();
        $this->CI->load->library('AuditService');
    }

    public function save(array $input, $id = null, $userId = null)
    {
        $code = trim(isset($input['kode_akun']) ? $input['kode_akun'] : '');
        $name = trim(isset($input['nama_akun']) ? $input['nama_akun'] : '');
        $type = isset($input['tipe']) ? $input['tipe'] : '';
        $parentId = !empty($input['parent_id']) ? (int) $input['parent_id'] : null;
        $isHeader = !empty($input['is_header']) ? 1 : 0;
        $allowPosting = $isHeader ? 0 : (!empty($input['allow_posting']) ? 1 : 0);

        if ($code === '' || $name === '') {
            throw new BusinessException('Kode dan nama akun wajib diisi.');
        }
        if (!preg_match('/^[0-9]{4}$/', $code)) {
            throw new BusinessException('Kode akun wajib terdiri dari tepat 4 angka.');
        }
        if (!in_array($type, array('asset', 'liability', 'equity', 'revenue', 'expense'), true)) {
            throw new BusinessException('Tipe akun tidak valid.');
        }
        $duplicateQuery = $this->CI->db->where('kode_akun', $code);
        if ($id) $duplicateQuery->where('id !=', (int) $id);
        if ($duplicateQuery->count_all_results('accounts') > 0) {
            throw new BusinessException('Kode akun sudah digunakan.');
        }
        if ($parentId) {
            if ($id && $parentId === (int) $id) {
                throw new BusinessException('Akun tidak dapat menjadi parent untuk dirinya sendiri.');
            }
            $parent = $this->CI->db->get_where('accounts', array('id' => $parentId))->row();
            if (!$parent) {
                throw new BusinessException('Parent akun tidak ditemukan.');
            }
            if ($id && $this->wouldCreateCycle((int) $id, $parentId)) {
                throw new BusinessException('Parent akun tersebut akan membentuk hierarki melingkar.');
            }
        }
        if ($id && $isHeader && $this->CI->db->where('account_id', (int) $id)->count_all_results('journal_details') > 0) {
            throw new BusinessException('Akun yang sudah mempunyai transaksi tidak dapat diubah menjadi akun header.');
        }

        $data = array(
            'kode_akun' => $code,
            'nama_akun' => $name,
            'tipe' => $type,
            'posisi' => in_array($type, array('asset', 'expense'), true) ? 'debit' : 'kredit',
            'kategori' => in_array($type, array('asset', 'liability', 'equity'), true) ? 'neraca' : 'laba_rugi',
            'parent_id' => $parentId,
            'priority' => isset($input['priority']) && $input['priority'] !== '' ? (int) $input['priority'] : null,
            'is_header' => $isHeader,
            'allow_posting' => $allowPosting,
            'is_active' => isset($input['is_active']) ? (!empty($input['is_active']) ? 1 : 0) : 1,
            'is_hidden' => !empty($input['is_hidden']) ? 1 : 0,
            'updated_at' => date('Y-m-d H:i:s'),
            'updated_by' => $userId ? (int) $userId : null
        );

        if ($id) {
            $before = $this->CI->db->get_where('accounts', array('id'=>(int)$id))->row();
            $this->CI->db->where('id', (int) $id)->update('accounts', $data);
            $this->CI->auditservice->record('chart_of_accounts','account',(int)$id,'update',$before,$this->CI->db->get_where('accounts',array('id'=>(int)$id))->row(),$userId);
            return (int) $id;
        }
        $this->CI->db->insert('accounts', $data);
        $newId=(int)$this->CI->db->insert_id();
        $this->CI->auditservice->record('chart_of_accounts','account',$newId,'create',null,$this->CI->db->get_where('accounts',array('id'=>$newId))->row(),$userId);
        return $newId;
    }

    public function delete($id, $userId = null)
    {
        $id = (int) $id;
        if ($this->CI->db->where('parent_id', $id)->count_all_results('accounts') > 0) {
            throw new BusinessException('Akun memiliki child dan tidak dapat dihapus.');
        }
        if ($this->CI->db->where('account_id', $id)->count_all_results('journal_details') > 0) {
            throw new BusinessException('Akun sudah mempunyai transaksi dan tidak dapat dihapus. Nonaktifkan akun sebagai gantinya.');
        }
        if ($this->CI->db->where('account_id', $id)->count_all_results('system_account_mappings') > 0) {
            throw new BusinessException('Akun masih digunakan sebagai mapping akun sistem.');
        }
        $before=$this->CI->db->get_where('accounts',array('id'=>$id))->row();
        $result=$this->CI->db->where('id', $id)->delete('accounts');
        if($result) $this->CI->auditservice->record('chart_of_accounts','account',$id,'delete',$before,null,$userId);
        return $result;
    }

    private function wouldCreateCycle($accountId, $parentId)
    {
        $visited = array();
        while ($parentId) {
            if ($parentId === $accountId || isset($visited[$parentId])) return true;
            $visited[$parentId] = true;
            $row = $this->CI->db->select('parent_id')->get_where('accounts', array('id' => $parentId))->row();
            $parentId = $row && $row->parent_id ? (int) $row->parent_id : null;
        }
        return false;
    }
}