Merge branch 'feat/excel-po-mrk' into 'development'

[FEAT][BE]: add export excel all expenses

See merge request mbugroup/lti-api!441

internal/modules/expenses/controllers/expense.controller.go

@@ -24,6 +24,8 @@ type ExpenseController struct {
 	ExpenseService service.ExpenseService
 }
 
+const expenseExcelExportFetchLimit = 100
+
 func NewExpenseController(expenseService service.ExpenseService) *ExpenseController {
 	return &ExpenseController{
 		ExpenseService: expenseService,
@@ -56,6 +58,14 @@ func (u *ExpenseController) GetAll(c *fiber.Ctx) error {
 		Search: c.Query("search", ""),
 	}
 
+	if isAllExpenseExcelExportRequest(c) {
+		allResults, err := u.getAllExpensesForExcel(c, query)
+		if err != nil {
+			return err
+		}
+		return exportExpenseListExcel(c, allResults)
+	}
+
 	if query.Page < 1 || query.Limit < 1 {
 		return fiber.NewError(fiber.StatusBadRequest, "page and limit must be greater than 0")
 	}
@@ -80,6 +90,33 @@ func (u *ExpenseController) GetAll(c *fiber.Ctx) error {
 		})
 }
 
+func (u *ExpenseController) getAllExpensesForExcel(c *fiber.Ctx, baseQuery *validation.Query) ([]dto.ExpenseListDTO, error) {
+	query := *baseQuery
+	query.Page = 1
+	query.Limit = expenseExcelExportFetchLimit
+
+	results := make([]dto.ExpenseListDTO, 0)
+	for {
+		pageResults, total, err := u.ExpenseService.GetAll(c, &query)
+		if err != nil {
+			return nil, err
+		}
+
+		if len(pageResults) == 0 || total == 0 {
+			break
+		}
+
+		results = append(results, pageResults...)
+		if int64(len(results)) >= total {
+			break
+		}
+
+		query.Page++
+	}
+
+	return results, nil
+}
+
 func (u *ExpenseController) GetOne(c *fiber.Ctx) error {
 	param := c.Params("id")
 

internal/modules/expenses/controllers/expense.controller_test.go

@@ -0,0 +1,225 @@
+package controller
+
+import (
+	"bytes"
+	"io"
+	"net/http"
+	"net/http/httptest"
+	"strings"
+	"testing"
+	"time"
+
+	"gitlab.com/mbugroup/lti-api.git/internal/common/exportprogress"
+	entity "gitlab.com/mbugroup/lti-api.git/internal/entities"
+	approvalDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/approvals/dto"
+	"gitlab.com/mbugroup/lti-api.git/internal/modules/expenses/dto"
+	service "gitlab.com/mbugroup/lti-api.git/internal/modules/expenses/services"
+	validation "gitlab.com/mbugroup/lti-api.git/internal/modules/expenses/validations"
+	locationDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/locations/dto"
+	supplierDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/suppliers/dto"
+	approvalutils "gitlab.com/mbugroup/lti-api.git/internal/utils/approvals"
+
+	"github.com/gofiber/fiber/v2"
+	"github.com/xuri/excelize/v2"
+)
+
+type expenseServiceStub struct {
+	getAllCalls []validation.Query
+}
+
+var _ service.ExpenseService = (*expenseServiceStub)(nil)
+
+func (s *expenseServiceStub) GetAll(_ *fiber.Ctx, params *validation.Query) ([]dto.ExpenseListDTO, int64, error) {
+	callCopy := *params
+	s.getAllCalls = append(s.getAllCalls, callCopy)
+
+	switch params.Page {
+	case 1:
+		return []dto.ExpenseListDTO{
+			buildExpenseListForControllerTest("EXP-00001"),
+			buildExpenseListForControllerTest("EXP-00002"),
+		}, 3, nil
+	case 2:
+		return []dto.ExpenseListDTO{
+			buildExpenseListForControllerTest("EXP-00003"),
+		}, 3, nil
+	default:
+		return []dto.ExpenseListDTO{}, 3, nil
+	}
+}
+
+func (s *expenseServiceStub) GetOne(_ *fiber.Ctx, _ uint) (*dto.ExpenseDetailDTO, error) {
+	return &dto.ExpenseDetailDTO{}, nil
+}
+
+func (s *expenseServiceStub) CreateOne(_ *fiber.Ctx, _ *validation.Create) (*dto.ExpenseDetailDTO, error) {
+	return &dto.ExpenseDetailDTO{}, nil
+}
+
+func (s *expenseServiceStub) UpdateOne(_ *fiber.Ctx, _ *validation.Update, _ uint) (*dto.ExpenseDetailDTO, error) {
+	return &dto.ExpenseDetailDTO{}, nil
+}
+
+func (s *expenseServiceStub) DeleteOne(_ *fiber.Ctx, _ uint64) error {
+	return nil
+}
+
+func (s *expenseServiceStub) CreateRealization(_ *fiber.Ctx, _ uint, _ *validation.CreateRealization) (*dto.ExpenseDetailDTO, error) {
+	return &dto.ExpenseDetailDTO{}, nil
+}
+
+func (s *expenseServiceStub) CompleteExpense(_ *fiber.Ctx, _ uint, _ *string) (*dto.ExpenseDetailDTO, error) {
+	return &dto.ExpenseDetailDTO{}, nil
+}
+
+func (s *expenseServiceStub) UpdateRealization(_ *fiber.Ctx, _ uint, _ *validation.UpdateRealization) (*dto.ExpenseDetailDTO, error) {
+	return &dto.ExpenseDetailDTO{}, nil
+}
+
+func (s *expenseServiceStub) DeleteDocument(_ *fiber.Ctx, _ uint, _ uint64, _ bool) error {
+	return nil
+}
+
+func (s *expenseServiceStub) Approval(_ *fiber.Ctx, _ *validation.ApprovalRequest, _ string) ([]dto.ExpenseDetailDTO, error) {
+	return nil, nil
+}
+
+func (s *expenseServiceStub) BulkApproveToStatus(_ *fiber.Ctx, _ *validation.BulkApprovalRequest, _ approvalutils.ApprovalStep) ([]dto.ExpenseDetailDTO, error) {
+	return nil, nil
+}
+
+func (s *expenseServiceStub) GetProgressRows(_ *fiber.Ctx, _ *exportprogress.Query) ([]exportprogress.Row, error) {
+	return nil, nil
+}
+
+func TestExpenseControllerGetAllExportAllIgnoresRequestLimit(t *testing.T) {
+	app := fiber.New()
+	stub := &expenseServiceStub{}
+	ctrl := NewExpenseController(stub)
+	app.Get("/expenses", ctrl.GetAll)
+
+	req := httptest.NewRequest(
+		http.MethodGet,
+		"/expenses?export=excel&type=all&page=9&limit=1&search=operasional",
+		nil,
+	)
+	resp, err := app.Test(req)
+	if err != nil {
+		t.Fatalf("unexpected app.Test error: %v", err)
+	}
+	defer resp.Body.Close()
+
+	if resp.StatusCode != fiber.StatusOK {
+		t.Fatalf("expected status 200, got %d", resp.StatusCode)
+	}
+
+	contentType := resp.Header.Get("Content-Type")
+	if !strings.Contains(contentType, "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet") {
+		t.Fatalf("unexpected content-type: %s", contentType)
+	}
+
+	disposition := resp.Header.Get("Content-Disposition")
+	if !strings.Contains(disposition, "expenses_all_") {
+		t.Fatalf("unexpected content-disposition: %s", disposition)
+	}
+
+	if len(stub.getAllCalls) != 2 {
+		t.Fatalf("expected 2 GetAll calls, got %d", len(stub.getAllCalls))
+	}
+
+	firstCall := stub.getAllCalls[0]
+	secondCall := stub.getAllCalls[1]
+	if firstCall.Page != 1 || secondCall.Page != 2 {
+		t.Fatalf("expected internal paging page 1 and 2, got %d and %d", firstCall.Page, secondCall.Page)
+	}
+	if firstCall.Limit != expenseExcelExportFetchLimit || secondCall.Limit != expenseExcelExportFetchLimit {
+		t.Fatalf("expected internal limit %d, got %d and %d", expenseExcelExportFetchLimit, firstCall.Limit, secondCall.Limit)
+	}
+	if firstCall.Search != "operasional" {
+		t.Fatalf("expected search filter to be forwarded, got %q", firstCall.Search)
+	}
+
+	payload, err := io.ReadAll(resp.Body)
+	if err != nil {
+		t.Fatalf("failed to read excel payload: %v", err)
+	}
+	file, err := excelize.OpenReader(bytes.NewReader(payload))
+	if err != nil {
+		t.Fatalf("failed to parse excel payload: %v", err)
+	}
+	defer file.Close()
+
+	if got, _ := file.GetCellValue(expenseExportSheetName, "A1"); got != "No" {
+		t.Fatalf("expected A1 header to be No, got %q", got)
+	}
+	if got, _ := file.GetCellValue(expenseExportSheetName, "C2"); got != "EXP-00001" {
+		t.Fatalf("expected first row reference EXP-00001, got %q", got)
+	}
+}
+
+func TestExpenseControllerGetAllKeepsPaginationValidationForNonExportAll(t *testing.T) {
+	app := fiber.New()
+	stub := &expenseServiceStub{}
+	ctrl := NewExpenseController(stub)
+	app.Get("/expenses", ctrl.GetAll)
+
+	req := httptest.NewRequest(http.MethodGet, "/expenses?page=1&limit=0", nil)
+	resp, err := app.Test(req)
+	if err != nil {
+		t.Fatalf("unexpected app.Test error: %v", err)
+	}
+	defer resp.Body.Close()
+
+	if resp.StatusCode != fiber.StatusBadRequest {
+		t.Fatalf("expected status 400, got %d", resp.StatusCode)
+	}
+}
+
+func TestExpenseControllerGetAllProgressExportUnchanged(t *testing.T) {
+	app := fiber.New()
+	stub := &expenseServiceStub{}
+	ctrl := NewExpenseController(stub)
+	app.Get("/expenses", ctrl.GetAll)
+
+	req := httptest.NewRequest(
+		http.MethodGet,
+		"/expenses?export=excel&type=progress&start_date=2026-04-01&end_date=2026-04-22&limit=0",
+		nil,
+	)
+	resp, err := app.Test(req)
+	if err != nil {
+		t.Fatalf("unexpected app.Test error: %v", err)
+	}
+	defer resp.Body.Close()
+
+	if resp.StatusCode != fiber.StatusOK {
+		t.Fatalf("expected status 200, got %d", resp.StatusCode)
+	}
+	if len(stub.getAllCalls) != 0 {
+		t.Fatalf("expected list GetAll not to be called for progress export, got %d calls", len(stub.getAllCalls))
+	}
+}
+
+func buildExpenseListForControllerTest(referenceNumber string) dto.ExpenseListDTO {
+	approvedAction := string(entity.ApprovalActionApproved)
+
+	return dto.ExpenseListDTO{
+		ExpenseBaseDTO: dto.ExpenseBaseDTO{
+			ReferenceNumber: referenceNumber,
+			PoNumber:        "PO-" + strings.TrimPrefix(referenceNumber, "EXP-"),
+			TransactionDate: time.Date(2026, time.April, 22, 0, 0, 0, 0, time.UTC),
+			Category:        "BOP",
+			Supplier: &supplierDTO.SupplierRelationDTO{
+				Name: "Supplier A",
+			},
+			Location: &locationDTO.LocationRelationDTO{
+				Name: "Farm A",
+			},
+		},
+		GrandTotal: 1500000,
+		LatestApproval: &approvalDTO.ApprovalRelationDTO{
+			StepName: "Finance",
+			Action:   &approvedAction,
+		},
+	}
+}

internal/modules/expenses/controllers/expense.export.go

@@ -0,0 +1,295 @@
+package controller
+
+import (
+	"fmt"
+	"math"
+	"strconv"
+	"strings"
+	"time"
+
+	entity "gitlab.com/mbugroup/lti-api.git/internal/entities"
+	approvalDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/approvals/dto"
+	"gitlab.com/mbugroup/lti-api.git/internal/modules/expenses/dto"
+	locationDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/locations/dto"
+	supplierDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/suppliers/dto"
+
+	"github.com/gofiber/fiber/v2"
+	"github.com/xuri/excelize/v2"
+)
+
+const expenseExportSheetName = "Expenses"
+
+func isAllExpenseExcelExportRequest(c *fiber.Ctx) bool {
+	return strings.EqualFold(strings.TrimSpace(c.Query("export")), "excel") &&
+		strings.EqualFold(strings.TrimSpace(c.Query("type")), "all")
+}
+
+func exportExpenseListExcel(c *fiber.Ctx, items []dto.ExpenseListDTO) error {
+	content, err := buildExpenseExportWorkbook(items)
+	if err != nil {
+		return fiber.NewError(fiber.StatusInternalServerError, "failed to generate excel file")
+	}
+
+	filename := fmt.Sprintf("expenses_all_%s.xlsx", time.Now().Format("20060102_150405"))
+	c.Set("Content-Type", "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet")
+	c.Set("Content-Disposition", fmt.Sprintf(`attachment; filename="%s"`, filename))
+	return c.Status(fiber.StatusOK).Send(content)
+}
+
+func buildExpenseExportWorkbook(items []dto.ExpenseListDTO) ([]byte, error) {
+	file := excelize.NewFile()
+	defer file.Close()
+
+	defaultSheet := file.GetSheetName(file.GetActiveSheetIndex())
+	if defaultSheet != expenseExportSheetName {
+		if err := file.SetSheetName(defaultSheet, expenseExportSheetName); err != nil {
+			return nil, err
+		}
+	}
+
+	if err := setExpenseExportColumns(file, expenseExportSheetName); err != nil {
+		return nil, err
+	}
+	if err := setExpenseExportHeaders(file, expenseExportSheetName); err != nil {
+		return nil, err
+	}
+	if err := setExpenseExportRows(file, expenseExportSheetName, items); err != nil {
+		return nil, err
+	}
+	if err := file.SetPanes(expenseExportSheetName, &excelize.Panes{
+		Freeze:      true,
+		YSplit:      1,
+		TopLeftCell: "A2",
+		ActivePane:  "bottomLeft",
+	}); err != nil {
+		return nil, err
+	}
+
+	buffer, err := file.WriteToBuffer()
+	if err != nil {
+		return nil, err
+	}
+	return buffer.Bytes(), nil
+}
+
+func setExpenseExportColumns(file *excelize.File, sheet string) error {
+	columnWidths := map[string]float64{
+		"A": 8,
+		"B": 16,
+		"C": 20,
+		"D": 18,
+		"E": 18,
+		"F": 16,
+		"G": 24,
+		"H": 22,
+		"I": 16,
+		"J": 24,
+	}
+
+	for col, width := range columnWidths {
+		if err := file.SetColWidth(sheet, col, col, width); err != nil {
+			return err
+		}
+	}
+
+	return file.SetRowHeight(sheet, 1, 24)
+}
+
+func setExpenseExportHeaders(file *excelize.File, sheet string) error {
+	headers := []string{
+		"No",
+		"No. PO",
+		"No. Referensi",
+		"Tanggal Realisasi",
+		"Tanggal Transaksi",
+		"Kategori",
+		"Produk",
+		"Lokasi",
+		"Grand Total",
+		"Status",
+	}
+
+	for i, header := range headers {
+		colName, err := excelize.ColumnNumberToName(i + 1)
+		if err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, colName+"1", header); err != nil {
+			return err
+		}
+	}
+
+	headerStyle, err := file.NewStyle(&excelize.Style{
+		Font:      &excelize.Font{Bold: true, Color: "1F2937"},
+		Fill:      excelize.Fill{Type: "pattern", Pattern: 1, Color: []string{"DCEBFA"}},
+		Alignment: &excelize.Alignment{Horizontal: "center", Vertical: "center"},
+		Border: []excelize.Border{
+			{Type: "left", Color: "D1D5DB", Style: 1},
+			{Type: "top", Color: "D1D5DB", Style: 1},
+			{Type: "bottom", Color: "D1D5DB", Style: 1},
+			{Type: "right", Color: "D1D5DB", Style: 1},
+		},
+	})
+	if err != nil {
+		return err
+	}
+
+	return file.SetCellStyle(sheet, "A1", "J1", headerStyle)
+}
+
+func setExpenseExportRows(file *excelize.File, sheet string, items []dto.ExpenseListDTO) error {
+	if len(items) == 0 {
+		return nil
+	}
+
+	for i, item := range items {
+		row := strconv.Itoa(i + 2)
+		if err := file.SetCellValue(sheet, "A"+row, i+1); err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, "B"+row, safeExpenseExportText(item.PoNumber)); err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, "C"+row, safeExpenseExportText(item.ReferenceNumber)); err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, "D"+row, formatExpenseExportDate(item.RealizationDate)); err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, "E"+row, formatExpenseExportDate(&item.TransactionDate)); err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, "F"+row, safeExpenseExportText(item.Category)); err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, "G"+row, safeExpenseSupplierName(item.Supplier)); err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, "H"+row, safeExpenseLocationName(item.Location)); err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, "I"+row, safeExpenseExportNumber(item.GrandTotal)); err != nil {
+			return err
+		}
+		if err := file.SetCellValue(sheet, "J"+row, formatExpenseExportStatus(item.LatestApproval)); err != nil {
+			return err
+		}
+	}
+
+	lastRow := len(items) + 1
+
+	dataStyle, err := file.NewStyle(&excelize.Style{
+		Alignment: &excelize.Alignment{
+			Horizontal: "left",
+			Vertical:   "center",
+			WrapText:   false,
+		},
+		Border: []excelize.Border{
+			{Type: "left", Color: "D1D5DB", Style: 1},
+			{Type: "top", Color: "D1D5DB", Style: 1},
+			{Type: "bottom", Color: "D1D5DB", Style: 1},
+			{Type: "right", Color: "D1D5DB", Style: 1},
+		},
+	})
+	if err != nil {
+		return err
+	}
+	if err := file.SetCellStyle(sheet, "A2", "J"+strconv.Itoa(lastRow), dataStyle); err != nil {
+		return err
+	}
+
+	ordinalStyle, err := file.NewStyle(&excelize.Style{
+		Alignment: &excelize.Alignment{
+			Horizontal: "center",
+			Vertical:   "center",
+		},
+		Border: []excelize.Border{
+			{Type: "left", Color: "D1D5DB", Style: 1},
+			{Type: "top", Color: "D1D5DB", Style: 1},
+			{Type: "bottom", Color: "D1D5DB", Style: 1},
+			{Type: "right", Color: "D1D5DB", Style: 1},
+		},
+	})
+	if err != nil {
+		return err
+	}
+	if err := file.SetCellStyle(sheet, "A2", "A"+strconv.Itoa(lastRow), ordinalStyle); err != nil {
+		return err
+	}
+
+	numberFormat := "#,##0.##"
+	numberStyle, err := file.NewStyle(&excelize.Style{
+		Alignment: &excelize.Alignment{
+			Horizontal: "right",
+			Vertical:   "center",
+		},
+		CustomNumFmt: &numberFormat,
+		Border: []excelize.Border{
+			{Type: "left", Color: "D1D5DB", Style: 1},
+			{Type: "top", Color: "D1D5DB", Style: 1},
+			{Type: "bottom", Color: "D1D5DB", Style: 1},
+			{Type: "right", Color: "D1D5DB", Style: 1},
+		},
+	})
+	if err != nil {
+		return err
+	}
+
+	return file.SetCellStyle(sheet, "I2", "I"+strconv.Itoa(lastRow), numberStyle)
+}
+
+func formatExpenseExportDate(value *time.Time) string {
+	if value == nil || value.IsZero() {
+		return "-"
+	}
+
+	t := *value
+	location, err := time.LoadLocation("Asia/Jakarta")
+	if err == nil {
+		t = t.In(location)
+	}
+
+	return t.Format("02-01-2006")
+}
+
+func formatExpenseExportStatus(latestApproval *approvalDTO.ApprovalRelationDTO) string {
+	if latestApproval == nil {
+		return "-"
+	}
+
+	if latestApproval.Action != nil &&
+		strings.EqualFold(strings.TrimSpace(*latestApproval.Action), string(entity.ApprovalActionRejected)) {
+		return "Ditolak"
+	}
+
+	return safeExpenseExportText(latestApproval.StepName)
+}
+
+func safeExpenseSupplierName(value *supplierDTO.SupplierRelationDTO) string {
+	if value == nil {
+		return "-"
+	}
+	return safeExpenseExportText(value.Name)
+}
+
+func safeExpenseLocationName(value *locationDTO.LocationRelationDTO) string {
+	if value == nil {
+		return "-"
+	}
+	return safeExpenseExportText(value.Name)
+}
+
+func safeExpenseExportNumber(value float64) float64 {
+	if math.IsNaN(value) || math.IsInf(value, 0) {
+		return 0
+	}
+	return value
+}
+
+func safeExpenseExportText(value string) string {
+	trimmed := strings.TrimSpace(value)
+	if trimmed == "" {
+		return "-"
+	}
+	return trimmed
+}

internal/modules/expenses/controllers/expense.export_test.go

@@ -0,0 +1,137 @@
+package controller
+
+import (
+	"bytes"
+	"testing"
+	"time"
+
+	approvalDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/approvals/dto"
+	"gitlab.com/mbugroup/lti-api.git/internal/modules/expenses/dto"
+	locationDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/locations/dto"
+	supplierDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/suppliers/dto"
+
+	"github.com/xuri/excelize/v2"
+)
+
+func TestBuildExpenseExportWorkbookHeadersAndRows(t *testing.T) {
+	realizationDate := time.Date(2026, time.April, 22, 0, 0, 0, 0, time.UTC)
+
+	content, err := buildExpenseExportWorkbook([]dto.ExpenseListDTO{
+		{
+			ExpenseBaseDTO: dto.ExpenseBaseDTO{
+				PoNumber:        "PO-00011",
+				ReferenceNumber: "EXP-00011",
+				RealizationDate: &realizationDate,
+				TransactionDate: time.Date(2026, time.April, 22, 0, 0, 0, 0, time.UTC),
+				Category:        "BOP",
+				Supplier: &supplierDTO.SupplierRelationDTO{
+					Name: "Supplier A",
+				},
+				Location: &locationDTO.LocationRelationDTO{
+					Name: "Farm A",
+				},
+			},
+			GrandTotal: 1234567,
+			LatestApproval: &approvalDTO.ApprovalRelationDTO{
+				StepName: "Finance",
+			},
+		},
+		{
+			ExpenseBaseDTO: dto.ExpenseBaseDTO{
+				PoNumber:        "",
+				ReferenceNumber: "",
+				Category:        "",
+			},
+			GrandTotal: 75000,
+			LatestApproval: &approvalDTO.ApprovalRelationDTO{
+				StepName: "Head Area",
+				Action:   expenseStrPtr("REJECTED"),
+			},
+		},
+		{
+			ExpenseBaseDTO: dto.ExpenseBaseDTO{},
+			GrandTotal:     0,
+			LatestApproval: nil,
+		},
+	})
+	if err != nil {
+		t.Fatalf("buildExpenseExportWorkbook returned error: %v", err)
+	}
+
+	file, err := excelize.OpenReader(bytes.NewReader(content))
+	if err != nil {
+		t.Fatalf("failed to open workbook bytes: %v", err)
+	}
+	defer file.Close()
+
+	sheets := file.GetSheetList()
+	if len(sheets) != 1 || sheets[0] != expenseExportSheetName {
+		t.Fatalf("expected single sheet %q, got %+v", expenseExportSheetName, sheets)
+	}
+
+	expectedHeaders := map[string]string{
+		"A1": "No",
+		"B1": "No. PO",
+		"C1": "No. Referensi",
+		"D1": "Tanggal Realisasi",
+		"E1": "Tanggal Transaksi",
+		"F1": "Kategori",
+		"G1": "Supplier",
+		"H1": "Lokasi",
+		"I1": "Grand Total",
+		"J1": "Status",
+	}
+	for cell, expected := range expectedHeaders {
+		got, err := file.GetCellValue(expenseExportSheetName, cell)
+		if err != nil {
+			t.Fatalf("GetCellValue(%s) failed: %v", cell, err)
+		}
+		if got != expected {
+			t.Fatalf("expected %s=%q, got %q", cell, expected, got)
+		}
+	}
+
+	assertExpenseCellEquals(t, file, "A2", "1")
+	assertExpenseCellEquals(t, file, "B2", "PO-00011")
+	assertExpenseCellEquals(t, file, "C2", "EXP-00011")
+	assertExpenseCellEquals(t, file, "D2", "22-04-2026")
+	assertExpenseCellEquals(t, file, "E2", "22-04-2026")
+	assertExpenseCellEquals(t, file, "F2", "BOP")
+	assertExpenseCellEquals(t, file, "G2", "Supplier A")
+	assertExpenseCellEquals(t, file, "H2", "Farm A")
+	assertExpenseCellEquals(t, file, "J2", "Finance")
+
+	rawGrandTotal, err := file.GetCellValue(expenseExportSheetName, "I2", excelize.Options{RawCellValue: true})
+	if err != nil {
+		t.Fatalf("GetCellValue(I2, RawCellValue) failed: %v", err)
+	}
+	if rawGrandTotal != "1234567" {
+		t.Fatalf("expected raw I2 grand total 1234567, got %q", rawGrandTotal)
+	}
+
+	assertExpenseCellEquals(t, file, "B3", "-")
+	assertExpenseCellEquals(t, file, "C3", "-")
+	assertExpenseCellEquals(t, file, "D3", "-")
+	assertExpenseCellEquals(t, file, "E3", "-")
+	assertExpenseCellEquals(t, file, "F3", "-")
+	assertExpenseCellEquals(t, file, "G3", "-")
+	assertExpenseCellEquals(t, file, "H3", "-")
+	assertExpenseCellEquals(t, file, "J3", "Ditolak")
+
+	assertExpenseCellEquals(t, file, "J4", "-")
+}
+
+func assertExpenseCellEquals(t *testing.T, file *excelize.File, cell, expected string) {
+	t.Helper()
+	got, err := file.GetCellValue(expenseExportSheetName, cell)
+	if err != nil {
+		t.Fatalf("GetCellValue(%s) failed: %v", cell, err)
+	}
+	if got != expected {
+		t.Fatalf("expected %s=%q, got %q", cell, expected, got)
+	}
+}
+
+func expenseStrPtr(value string) *string {
+	return &value
+}