diff --git a/.DS_Store b/.DS_Store
deleted file mode 100644
index e39247fd..00000000
Binary files a/.DS_Store and /dev/null differ
diff --git a/.air.toml b/.air.toml
deleted file mode 100644
index c463b5b2..00000000
--- a/.air.toml
+++ /dev/null
@@ -1,13 +0,0 @@
-# .air.toml
-root = "."
-tmp_dir = "tmp"
-
-[build]
-cmd = "go build -buildvcs=false -o ./tmp/main ./cmd/api"
-bin = "tmp/main"
-full_bin = "APP_ENV=dev ./tmp/main"
-include_ext = ["go", "tpl", "tmpl", "html"]
-exclude_dir = ["vendor", "tmp"]
-
-[log]
-time = true
diff --git a/.gitignore b/.gitignore
index 82524f71..4a814ebe 100644
--- a/.gitignore
+++ b/.gitignore
@@ -13,7 +13,8 @@ bin/
 Makefile
 docker-compose.local.yml
 docker-compose.yaml
-Dockerfile.local
+Dockerfile
+.gitlab-ci.yml
 # Go build cache
 .gocache/
 vendor
@@ -27,3 +28,4 @@ coverage/
 .vscode/
 .idea/
 *.swp
+.DS_Store
diff --git a/.gitlab-ci.yml b/.gitlab-ci.yml
index 53f28b3e..b0e3883e 100644
--- a/.gitlab-ci.yml
+++ b/.gitlab-ci.yml
@@ -1,90 +1,173 @@
 stages:
+  - build
+  - migrate
   - deploy
+  - seed
 
-deploy-dev:
+default:
+  tags:
+    - self-hosted-stg
+
+workflow:
+  rules:
+    - if: '$CI_PIPELINE_SOURCE == "push" && $CI_COMMIT_BRANCH == "staging"'
+      when: always
+    - when: never
+
+variables:
+  DOCKER_BUILDKIT: "1"
+
+  IMAGE_TAG: "staging_${CI_COMMIT_SHORT_SHA}"
+  IMAGE_NAME: "${CI_REGISTRY_IMAGE}:${IMAGE_TAG}"
+  IMAGE_LATEST: "${CI_REGISTRY_IMAGE}:staging_latest"
+
+  DEPLOY_DIR: "/opt/deploy/stg-lti-api"
+  COMPOSE_FILE: "docker-compose.yaml"
+
+# =========================
+# BUILD (AUTO)
+# =========================
+build_staging:
+  stage: build
+  rules:
+    - if: '$CI_PIPELINE_SOURCE == "push" && $CI_COMMIT_BRANCH == "staging"'
+  script: |
+    set -e
+    docker info
+
+    echo "$CI_REGISTRY_PASSWORD" | docker login -u "$CI_REGISTRY_USER" --password-stdin "$CI_REGISTRY"
+
+    echo "✅ Build image: $IMAGE_NAME"
+    docker build -t "$IMAGE_NAME" -f Dockerfile .
+
+    echo "✅ Push image: $IMAGE_NAME"
+    docker push "$IMAGE_NAME"
+
+    echo "✅ Tag latest: $IMAGE_LATEST"
+    docker tag "$IMAGE_NAME" "$IMAGE_LATEST"
+    docker push "$IMAGE_LATEST"
+
+
+# =========================
+# MIGRATE (AUTO)
+# =========================
+migrate_staging:
+  stage: migrate
+  rules:
+    - if: '$CI_PIPELINE_SOURCE == "push" && $CI_COMMIT_BRANCH == "staging"'
+  needs:
+    - job: build_staging
+      artifacts: false
+  script: |
+    set -e
+    echo "✅ Running migrations (staging) ..."
+
+    cd "$DEPLOY_DIR"
+    test -f "$COMPOSE_FILE" || (echo "❌ $COMPOSE_FILE not found in $DEPLOY_DIR" && exit 1)
+    test -f .env || (echo "❌ .env not found in $DEPLOY_DIR" && exit 1)
+
+    # ✅ load env dari server
+    set -a
+    . ./.env
+    set +a
+
+    # ✅ validasi
+    test -n "$DB_HOST" || (echo "❌ DB_HOST empty" && exit 1)
+    test -n "$DB_PORT" || (echo "❌ DB_PORT empty" && exit 1)
+    test -n "$DB_USER" || (echo "❌ DB_USER empty" && exit 1)
+    test -n "$DB_PASSWORD" || (echo "❌ DB_PASSWORD empty" && exit 1)
+    test -n "$DB_NAME" || (echo "❌ DB_NAME empty" && exit 1)
+
+    export DATABASE_URL="postgres://${DB_USER}:${DB_PASSWORD}@${DB_HOST}:${DB_PORT}/${DB_NAME}?sslmode=${DB_SSLMODE:-disable}"
+    echo "✅ DATABASE_URL=$DATABASE_URL"
+
+    # ✅ Pastikan postgres & redis ON (sesuaikan nama service compose kamu!)
+    echo "✅ Ensuring postgres & redis running ..."
+    docker compose -f "$COMPOSE_FILE" up -d stg-postgres-lti stg-redis-lti || true
+
+    # ✅ Ambil network key dari compose
+    COMPOSE_NETWORK_KEY="$(docker compose -f "$COMPOSE_FILE" config | awk '/networks:/ {getline; print $1}' | tr -d ':')"
+    echo "✅ Compose network key: $COMPOSE_NETWORK_KEY"
+
+    # ✅ Cari network name yang dipakai docker
+    NETWORK_NAME="$(docker network ls --format '{{.Name}}' | grep "_${COMPOSE_NETWORK_KEY}$" | head -n 1)"
+    test -n "$NETWORK_NAME" || (echo "❌ Cannot find docker network for compose ($COMPOSE_NETWORK_KEY)" && exit 1)
+
+    echo "✅ Docker network detected: $NETWORK_NAME"
+
+    # ✅ Migrations dari repo (CI workspace)
+    echo "✅ Checking migrations from repo..."
+    ls -lah "$CI_PROJECT_DIR/internal/database/migrations"
+
+    echo "✅ Running migrations via migrate/migrate container"
+    set +e
+    out=$(docker run --rm \
+      --network "$NETWORK_NAME" \
+      -v "$CI_PROJECT_DIR/internal/database/migrations:/migrations:ro" \
+      migrate/migrate:v4.15.2 \
+      -path=/migrations -database "$DATABASE_URL" up 2>&1)
+    code=$?
+    set -e
+
+    echo "$out"
+
+    # ✅ Handle no change dengan benar (tidak false-success)
+    if echo "$out" | grep -qi "no change"; then
+      echo "✅ No change (already up to date)"
+      exit 0
+    fi
+
+    if [ $code -ne 0 ]; then
+      echo "❌ Migration failed with exit code $code"
+      exit $code
+    fi
+
+    echo "✅ Migration applied successfully"
+
+
+# =========================
+# DEPLOY (AUTO) 
+# =========================
+deploy_staging:
   stage: deploy
-  image: alpine:3.20
-  variables:
-    DEPLOY_APP: "LTI-MBUGROUP"
-    # Opsional: kalau pakai submodule, ini bikin clone submodule pakai SSH juga
-    GIT_SUBMODULE_STRATEGY: recursive
-    GIT_DEPTH: "1"
+  rules:
+    - if: '$CI_PIPELINE_SOURCE == "push" && $CI_COMMIT_BRANCH == "staging"'
+  needs:
+    - job: migrate_staging
+      artifacts: false
+    - job: build_staging
+      artifacts: false
+  script: |
+    set -e
+    docker info
+    echo "$CI_REGISTRY_PASSWORD" | docker login -u "$CI_REGISTRY_USER" --password-stdin "$CI_REGISTRY"
 
-  before_script:
-    - echo "🧰 Installing dependencies..."
-    - apk update && apk add --no-cache openssh git curl bash
+    cd "$DEPLOY_DIR"
+    test -f "$COMPOSE_FILE" || (echo "❌ $COMPOSE_FILE not found in $DEPLOY_DIR" && exit 1)
+    test -f .env || (echo "❌ .env not found in $DEPLOY_DIR" && exit 1)
 
-    # Setup SSH di runner
-    - mkdir -p ~/.ssh
-    - echo "$SSH_PRIVATE_KEY" | tr -d '\r' > ~/.ssh/id_rsa
-    - chmod 600 ~/.ssh/id_rsa
-    - eval "$(ssh-agent -s)"
-    - ssh-add ~/.ssh/id_rsa
+    docker compose -f "$COMPOSE_FILE" pull
+    docker compose -f "$COMPOSE_FILE" up -d --force-recreate
+    docker image prune -f
 
-    # Trust host keys (server + gitlab) biar SSH gak nanya interaktif
-    - ssh-keyscan -H "$SERVER_IP" >> ~/.ssh/known_hosts
-    - ssh-keyscan -H gitlab.com >> ~/.ssh/known_hosts
 
-  script:
-    - echo "🚀 Deploying latest code to $SERVER_USER@$SERVER_IP"
+# =========================
+# SEED (MANUAL)
+# =========================
+seed_staging:
+  stage: seed
+  rules:
+    - if: '$CI_PIPELINE_SOURCE == "push" && $CI_COMMIT_BRANCH == "staging"'
+  needs:
+    - job: deploy_staging
+      artifacts: false
+  when: manual
+  allow_failure: false
+  script: |
+    set -e
+    cd "$DEPLOY_DIR"
+    test -f "$COMPOSE_FILE" || (echo "❌ $COMPOSE_FILE not found" && exit 1)
+    test -f .env || (echo "❌ .env not found" && exit 1)
 
-    - >
-      if ssh -o StrictHostKeyChecking=no "$SERVER_USER@$SERVER_IP" "
-        set -e
-
-        cd /home/devops/docker/deployment/development/lti-api
-
-        # Pastikan remote origin SSH (antisipasi kalau pernah ke-set HTTPS)
-        git remote set-url origin git@gitlab.com:mbugroup/lti-api.git
-
-        # Pastikan server percaya gitlab.com juga (untuk git fetch via SSH)
-        mkdir -p ~/.ssh
-        ssh-keyscan -H gitlab.com >> ~/.ssh/known_hosts
-
-        # Fetch/reset pakai SSH
-        GIT_SSH_COMMAND='ssh -o StrictHostKeyChecking=no' git fetch origin development
-        git reset --hard origin/development
-
-        docker compose restart dev-api-lti || docker compose up -d dev-api-lti
-      "; then
-        STATUS='success';
-      else
-        STATUS='failed';
-      fi;
-
-      RUN_URL="${CI_PROJECT_URL}/-/pipelines/${CI_PIPELINE_ID}";
-
-      if [ "$STATUS" = "success" ]; then
-        COLOR=3066993;
-        TITLE="✅ Deployment API Succeeded";
-        DESC="Deployment job on branch \`${CI_COMMIT_REF_NAME}\` completed successfully.";
-      else
-        COLOR=15158332;
-        TITLE="❌ Deployment API Failed Gaes";
-        DESC="Deployment job on branch \`${CI_COMMIT_REF_NAME}\` failed.";
-      fi;
-
-      echo "{
-        \"username\": \"CI Bot\",
-        \"embeds\": [{
-          \"title\": \"$TITLE\",
-          \"description\": \"$DESC\",
-          \"color\": $COLOR,
-          \"fields\": [
-            {\"name\": \"Repository\", \"value\": \"${CI_PROJECT_PATH}\", \"inline\": true},
-            {\"name\": \"Actor\", \"value\": \"${GITLAB_USER_LOGIN}\", \"inline\": true},
-            {\"name\": \"Commit\", \"value\": \"${CI_COMMIT_SHA}\", \"inline\": false},
-            {\"name\": \"Pipeline\", \"value\": \"[Open run](${RUN_URL})\", \"inline\": false}
-          ]
-        }]
-      }" > payload.json;
-
-      echo "📡 Sending notification to Discord...";
-      curl -sS -H "Content-Type: application/json" \
-        -d @payload.json "$DISCORD_WEBHOOK_URL";
-
-  only:
-    - development
-
-  environment:
-    name: development
\ No newline at end of file
+    docker compose -f "$COMPOSE_FILE" pull seed || true
+    docker compose -f "$COMPOSE_FILE" run --rm seed
\ No newline at end of file
diff --git a/Dockerfile b/Dockerfile
index 87781228..32e0688d 100644
--- a/Dockerfile
+++ b/Dockerfile
@@ -1,20 +1,38 @@
-FROM golang:1.23-alpine
+# =========================
+# Builder stage
+# =========================
+FROM golang:1.23-alpine AS builder
 
-# Install dependensi dasar
-RUN apk add --no-cache git curl bash build-base
+RUN apk add --no-cache git ca-certificates tzdata
+WORKDIR /app
 
-# Install Air (pakai repo baru air-verse)
-RUN go install github.com/air-verse/air@v1.52.3
-
-WORKDIR /lti-api
-
-# Cache dependencies
 COPY go.mod go.sum ./
 RUN go mod download
 
-# Copy source code
 COPY . .
 
+# Build API binary
+RUN CGO_ENABLED=0 GOOS=linux GOARCH=amd64 \
+    go build -trimpath -ldflags="-s -w" -o lti-api ./cmd/api
+
+# Build SEED binary (pastikan cmd/seed ada)
+RUN CGO_ENABLED=0 GOOS=linux GOARCH=amd64 \
+    go build -trimpath -ldflags="-s -w" -o lti-seed ./cmd/seed
+
+# =========================
+# Runtime stage
+# =========================
+FROM alpine:3.20
+
+RUN apk add --no-cache ca-certificates tzdata curl bash postgresql-client \
+  && adduser -D -H -u 10001 appuser
+
+WORKDIR /app
+
+COPY --from=builder /app/lti-api /app/lti-api
+COPY --from=builder /app/lti-seed /app/lti-seed
+
+USER appuser
 EXPOSE 8081
 
-CMD ["air", "-c", ".air.toml"]
+CMD ["/app/lti-api"]
diff --git a/docker-compose.local.yml b/docker-compose.local.yml
deleted file mode 100644
index cdc4652d..00000000
--- a/docker-compose.local.yml
+++ /dev/null
@@ -1,77 +0,0 @@
-services:
-  postgresdb:
-    image: postgres:alpine
-    restart: always
-    ports:
-      - "${DB_PORT_HOST:-5542}:5432"
-    environment:
-      POSTGRES_USER: ${DB_USER:-postgres}
-      POSTGRES_PASSWORD: ${DB_PASSWORD:-postgres}
-      POSTGRES_DB: ${DB_NAME:-db_lti_erp}
-    volumes:
-      - dbdata:/var/lib/postgresql/data
-      - ./internal/database/init:/docker-entrypoint-initdb.d
-    networks: [go-network]
-    healthcheck:
-      test:
-        [
-          "CMD-SHELL",
-          "pg_isready -U ${DB_USER:-postgres} -d ${DB_NAME:-db_lti_erp}",
-        ]
-      interval: 10s
-      timeout: 5s
-      retries: 5
-  redis:
-    image: redis:7-alpine
-    restart: unless-stopped
-    ports:
-      - "${REDIS_PORT_HOST:-6381}:6379"
-    healthcheck:
-      test: ["CMD-SHELL", "redis-cli ping | grep PONG"]
-      interval: 5s
-      timeout: 3s
-      retries: 10
-    networks: [go-network]
-
-  app:
-    build:
-      context: .
-      dockerfile: Dockerfile.local
-    image: cosmtrek/air:v1.52.3
-    working_dir: /lti-api
-    volumes:
-      - .:/lti-api
-      - ./internal/config/jwtRS256.key:/run/keys/jwtRS256.key
-      - ./internal/config/jwtRS256.key.pub:/run/keys/jwtRS256.key.pub
-    command: air -c .air.toml
-    env_file:
-      - .env
-    environment:
-      DB_HOST: postgresdb
-      DB_PORT: 5432
-      DB_USER: ${DB_USER:-postgres}
-      DB_PASSWORD: ${DB_PASSWORD:-postgres}
-      DB_NAME: ${DB_NAME:-db_lti_erp}
-      REDIS_URL: ${REDIS_URL:-redis://redis:6379/0}
-    ports:
-      - "${APP_PORT:-8081}:8081"
-    depends_on:
-      postgresdb:
-        condition: service_healthy
-    networks: [go-network]
-    healthcheck:
-      test: ["CMD-SHELL", "wget -qO- http://localhost:8081/healthz || exit 1"]
-      interval: 10s
-      timeout: 3s
-      retries: 10
-      start_period: 10s
-
-volumes:
-  dbdata:
-  go-mod-cache:
-  go-build-cache:
-
-networks:
-  go-network:
-    name: lti-api_go-network
-    driver: bridge
diff --git a/docker-compose.yaml b/docker-compose.yaml
deleted file mode 100644
index ab6daeba..00000000
--- a/docker-compose.yaml
+++ /dev/null
@@ -1,98 +0,0 @@
-services:
-  dev-api-lti:
-    build:
-      context: .
-      dockerfile: Dockerfile
-    container_name: dev-api-lti
-    working_dir: /lti-api
-    command: ["/bin/sh", "scripts/entrypoint.sh"]
-    ports:
-      - "8081:8081"
-    env_file:
-      - .env
-    environment:
-      # override agar koneksi ke container internal
-      DB_HOST: dev-postgres-lti
-      DB_PORT: 5432
-      REDIS_URL: redis://dev-redis-lti:6379/0
-    volumes:
-      - .:/lti-api
-      - ./.air.toml:/lti-api/.air.toml:ro
-      - ./internal/config/jwtRS256.key:/run/keys/jwtRS256.key
-      - ./internal/config/jwtRS256.key.pub:/run/keys/jwtRS256.key.pub
-    depends_on:
-      - dev-postgres-lti
-      - dev-redis-lti
-    networks:
-      - lti-network
-    healthcheck:
-      test: ["CMD-SHELL", "wget -qO- http://localhost:8081/healthz || exit 1"]
-      interval: 10s
-      timeout: 3s
-      retries: 10
-      start_period: 10s
-    deploy:
-      resources:
-        limits:
-          cpus: "2.0"
-          memory: 2G
-        reservations:
-          cpus: "1.0"
-          memory: 512M
-
-  dev-postgres-lti:
-    image: postgres:15-alpine
-    container_name: dev-postgres-lti
-    restart: always
-    env_file:
-      - credential/.env.db
-    ports:
-      - "5433:5432"
-    volumes:
-      - dev-postgres-lti-data:/var/lib/postgresql/data
-      - ./credential:/docker-entrypoint-initdb.d:ro
-    networks:
-      - lti-network
-    healthcheck:
-      test: ["CMD-SHELL", "pg_isready -U ${DB_USER:-postgres} -d ${DB_NAME:-db_lti_erp}"]
-      interval: 10s
-      timeout: 5s
-      retries: 5
-      start_period: 5s
-    deploy:
-      resources:
-        limits:
-          cpus: "1.0"
-          memory: 2G
-        reservations:
-          cpus: "0.5"
-          memory: 512M
-
-  dev-redis-lti:
-    image: redis:7-alpine
-    container_name: dev-redis-lti
-    restart: always
-    ports:
-      - "6380:6379"
-    networks:
-      - lti-network
-    healthcheck:
-      test: ["CMD", "redis-cli", "ping"]
-      interval: 10s
-      timeout: 3s
-      retries: 10
-    deploy:
-      resources:
-        limits:
-          cpus: "0.5"
-          memory: 512M
-        reservations:
-          cpus: "0.2"
-          memory: 256M
-
-networks:
-  lti-network:
-    driver: bridge
-
-volumes:
-  dev-postgres-lti-data:
diff --git a/internal/middleware/permissions.go b/internal/middleware/permissions.go
index 9450d228..21971292 100644
--- a/internal/middleware/permissions.go
+++ b/internal/middleware/permissions.go
@@ -23,18 +23,19 @@ const (
 )
 
 const (
-	P_ExpenseGetAll               = "lti.expense.list"
-	P_ExpenseCreateOne            = "lti.expense.create"
-	P_ExpenseUpdateOne            = "lti.expense.update"
-	P_ExpenseGetOne               = "lti.expense.detail"
-	P_ExpenseDeleteOne            = "lti.expense.delete"
-	P_ExpenseApprovalManager      = "lti.expense.approve.manager"
-	P_ExpenseApprovalFinance      = "lti.expense.approve.finance"
-	P_ExpenseCreateRealizations   = "lti.expense.create.realization"
-	P_ExpenseUpdateRealizations   = "lti.expense.update.realization"
-	P_ExpenseCompleteExpense      = "lti.expense.complete.expense"
-	P_ExpenseDocument             = "lti.expense.document"
-	P_ExpenseDocumentRealizations = "lti.expense.document.realization"
+	P_ExpenseGetAll                    = "lti.expense.list"
+	P_ExpenseCreateOne                 = "lti.expense.create"
+	P_ExpenseUpdateOne                 = "lti.expense.update"
+	P_ExpenseGetOne                    = "lti.expense.detail"
+	P_ExpenseDeleteOne                 = "lti.expense.delete"
+	P_ExpenseApprovalHeadArea          = "lti.expense.approve.head_area"
+	P_ExpenseApprovalFinance           = "lti.expense.approve.finance"
+	P_ExpenseApprovalUnitVicePresident = "lti.expense.approve.unit_vice_president"
+	P_ExpenseCreateRealizations        = "lti.expense.create.realization"
+	P_ExpenseUpdateRealizations        = "lti.expense.update.realization"
+	P_ExpenseCompleteExpense           = "lti.expense.complete.expense"
+	P_ExpenseDocument                  = "lti.expense.document"
+	P_ExpenseDocumentRealizations      = "lti.expense.document.realization"
 )
 const (
 	P_AdjustmentGetAll = "lti.inventory.list"
diff --git a/internal/modules/closings/controllers/closing.controller.go b/internal/modules/closings/controllers/closing.controller.go
index 6ab2d398..a10d6a94 100644
--- a/internal/modules/closings/controllers/closing.controller.go
+++ b/internal/modules/closings/controllers/closing.controller.go
@@ -78,6 +78,36 @@ func (u *ClosingController) GetOne(c *fiber.Ctx) error {
 		})
 }
 
+func (u *ClosingController) GetOverheadByProjectFlockKandang(c *fiber.Ctx) error {
+	projectParam := c.Params("project_flock_id")
+	kandangParam := c.Params("project_flock_kandang_id")
+
+	projectFlockID, err := strconv.Atoi(projectParam)
+	if err != nil || projectFlockID <= 0 {
+		return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_id")
+	}
+
+	pfkID, err := strconv.Atoi(kandangParam)
+	if err != nil || pfkID <= 0 {
+		return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_kandang_id")
+	}
+
+	kandangID := uint(pfkID)
+
+	result, err := u.ClosingService.GetOverhead(c, uint(projectFlockID), &kandangID)
+	if err != nil {
+		return err
+	}
+
+	return c.Status(fiber.StatusOK).
+		JSON(response.Success{
+			Code:    fiber.StatusOK,
+			Status:  "success",
+			Message: "Get overhead by project flock kandang successfully",
+			Data:    result,
+		})
+}
+
 func (u *ClosingController) GetClosingSummary(c *fiber.Ctx) error {
 	param := c.Params("projectFlockId")
 
@@ -108,12 +138,7 @@ func (u *ClosingController) GetPenjualan(c *fiber.Ctx) error {
 		return fiber.NewError(fiber.StatusBadRequest, "Invalid Project Flock Id")
 	}
 
-	projectFlock, err := u.ClosingService.GetProjectFlockByID(c, uint(projectFlockID))
-	if err != nil {
-		return err
-	}
-
-	result, err := u.ClosingService.GetPenjualan(c, uint(projectFlockID))
+	result, err := u.ClosingService.GetPenjualan(c, uint(projectFlockID), nil)
 	if err != nil {
 		return err
 	}
@@ -123,19 +148,60 @@ func (u *ClosingController) GetPenjualan(c *fiber.Ctx) error {
 			Code:    fiber.StatusOK,
 			Status:  "success",
 			Message: "Get closing penjualan successfully",
-			Data:    dto.ToPenjualanRealisasiResponseDTO(projectFlock.Category, uint(projectFlockID), result),
+			Data:    dto.ToPenjualanRealisasiResponseDTO(uint(projectFlockID), result),
+		})
+}
+
+func (u *ClosingController) GetPenjualanByProjectFlockKandang(c *fiber.Ctx) error {
+	projectParam := c.Params("project_flock_id")
+	kandangParam := c.Params("project_flock_kandang_id")
+
+	projectFlockID, err := strconv.Atoi(projectParam)
+	if err != nil || projectFlockID <= 0 {
+		return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_id")
+	}
+
+	pfkID, err := strconv.Atoi(kandangParam)
+	if err != nil || pfkID <= 0 {
+		return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_kandang_id")
+	}
+
+	kandangID := uint(pfkID)
+
+	result, err := u.ClosingService.GetPenjualan(c, uint(projectFlockID), &kandangID)
+	if err != nil {
+		return err
+	}
+
+	return c.Status(fiber.StatusOK).
+		JSON(response.Success{
+			Code:    fiber.StatusOK,
+			Status:  "success",
+			Message: "Get closing penjualan by project flock kandang successfully",
+			Data:    dto.ToPenjualanRealisasiResponseDTO(uint(projectFlockID), result),
 		})
 }
 
 func (u *ClosingController) GetOverhead(c *fiber.Ctx) error {
-	param := c.Params("project_flock_id")
+	projectParam := c.Params("project_flock_id")
+	kandangParam := c.Params("project_flock_kandang_id")
 
-	projectFlockID, err := strconv.Atoi(param)
-	if err != nil {
-		return fiber.NewError(fiber.StatusBadRequest, "Invalid Project Flock Id")
+	projectFlockID, err := strconv.Atoi(projectParam)
+	if err != nil || projectFlockID <= 0 {
+		return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_id")
 	}
 
-	result, err := u.ClosingService.GetOverhead(c, uint(projectFlockID))
+	var projectFlockKandangID *uint
+	if kandangParam != "" {
+		pfkID, err := strconv.Atoi(kandangParam)
+		if err != nil || pfkID <= 0 {
+			return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_kandang_id")
+		}
+		kandangID := uint(pfkID)
+		projectFlockKandangID = &kandangID
+	}
+
+	result, err := u.ClosingService.GetOverhead(c, uint(projectFlockID), projectFlockKandangID)
 	if err != nil {
 		return err
 	}
diff --git a/internal/modules/closings/dto/closingKeuangan.dto.go b/internal/modules/closings/dto/closingKeuangan.dto.go
index 08bfb5fc..fa99a59d 100644
--- a/internal/modules/closings/dto/closingKeuangan.dto.go
+++ b/internal/modules/closings/dto/closingKeuangan.dto.go
@@ -79,10 +79,11 @@ type HppGroup struct {
 }
 
 type SummaryHpp struct {
-	Label          string `json:"label"`
-	Comparison     `json:"-"`
-	EggBudgeting   *FinancialMetrics `json:"egg_budgeting,omitempty"`
-	EggRealization *FinancialMetrics `json:"egg_realization,omitempty"`
+	Label            string            `json:"label"`
+	Budgeting        FinancialMetrics  `json:"budgeting"`
+	Realization      FinancialMetrics  `json:"realization"`
+	EggBudgeting     *FinancialMetrics `json:"egg_budgeting,omitempty"`
+	EggRealization   *FinancialMetrics `json:"egg_realization,omitempty"`
 }
 
 type HppPurchasesSection struct {
@@ -246,11 +247,9 @@ func ToSummaryHpp(label string, purchaseItems []entities.PurchaseItem, budgets [
 	realizationRpPerBird, realizationRpPerKg := calculatePerUnitMetrics(totalRealization, ctx.TotalPopulation, ctx.TotalWeightProduced)
 
 	summary := SummaryHpp{
-		Label: label,
-		Comparison: ToComparison(
-			ToFinancialMetrics(budgetRpPerBird, budgetRpPerKg, totalBudget),
-			ToFinancialMetrics(realizationRpPerBird, realizationRpPerKg, totalRealization),
-		),
+		Label:       label,
+		Budgeting:   ToFinancialMetrics(budgetRpPerBird, budgetRpPerKg, totalBudget),
+		Realization: ToFinancialMetrics(realizationRpPerBird, realizationRpPerKg, totalRealization),
 	}
 
 	if projectFlockCategory == string(utils.ProjectFlockCategoryLaying) && ctx.TotalEggWeightKg > 0 {
diff --git a/internal/modules/closings/dto/closingMarketing.dto.go b/internal/modules/closings/dto/closingMarketing.dto.go
index 42d95be2..1a790ad6 100644
--- a/internal/modules/closings/dto/closingMarketing.dto.go
+++ b/internal/modules/closings/dto/closingMarketing.dto.go
@@ -87,7 +87,7 @@ func ToSalesDTOs(e []entity.MarketingDeliveryProduct) []SalesDTO {
 	return result
 }
 
-func ToPenjualanRealisasiResponseDTO(projectType string, projectFlockID uint, e []entity.MarketingDeliveryProduct) PenjualanRealisasiResponseDTO {
+func ToPenjualanRealisasiResponseDTO(projectFlockID uint, e []entity.MarketingDeliveryProduct) PenjualanRealisasiResponseDTO {
 
 	return PenjualanRealisasiResponseDTO{
 
diff --git a/internal/modules/closings/dto/closingOverhead.dto.go b/internal/modules/closings/dto/closingOverhead.dto.go
index 71975da1..4730474a 100644
--- a/internal/modules/closings/dto/closingOverhead.dto.go
+++ b/internal/modules/closings/dto/closingOverhead.dto.go
@@ -1,6 +1,8 @@
 package dto
 
 import (
+	"encoding/json"
+
 	entity "gitlab.com/mbugroup/lti-api.git/internal/entities"
 )
 
@@ -69,7 +71,7 @@ func ToOverheadDTO(budget *entity.ProjectBudget, realization *entity.ExpenseReal
 	return dto
 }
 
-func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.ExpenseRealization, totalChickinQty, totalActualPopulation float64) OverheadListDTO {
+func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.ExpenseRealization, totalChickinQty, totalActualPopulation float64, isPerKandang bool, totalKandangCount int, projectFlockKandangCountMap map[uint]int) OverheadListDTO {
 	overheadsByNonstockID := make(map[uint]*OverheadDTO)
 	latestDateByNonstockID := make(map[uint]string)
 
@@ -82,9 +84,20 @@ func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.Ex
 		itemName, itemUOM := getItemInfo(budgets[i].Nonstock)
 		overheadsByNonstockID[nonstockID].ItemName = itemName
 		overheadsByNonstockID[nonstockID].UOMName = itemUOM
-		overheadsByNonstockID[nonstockID].BudgetQuantity = budgets[i].Qty
-		overheadsByNonstockID[nonstockID].BudgetUnitPrice = budgets[i].Price
-		overheadsByNonstockID[nonstockID].BudgetTotalAmount = calculateTotal(budgets[i].Qty, budgets[i].Price)
+
+		budgetQty := budgets[i].Qty
+		budgetPrice := budgets[i].Price
+		budgetTotal := calculateTotal(budgets[i].Qty, budgets[i].Price)
+
+		// Budget division: per kandang view only
+		if isPerKandang && totalKandangCount > 0 {
+			budgetQty = budgetQty / float64(totalKandangCount)
+			budgetTotal = budgetTotal / float64(totalKandangCount)
+		}
+
+		overheadsByNonstockID[nonstockID].BudgetQuantity = budgetQty
+		overheadsByNonstockID[nonstockID].BudgetUnitPrice = budgetPrice
+		overheadsByNonstockID[nonstockID].BudgetTotalAmount = budgetTotal
 	}
 
 	for i := range realizations {
@@ -97,8 +110,40 @@ func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.Ex
 			overheadsByNonstockID[nonstockID] = &OverheadDTO{}
 		}
 
-		overheadsByNonstockID[nonstockID].ActualQuantity += realizations[i].Qty
-		overheadsByNonstockID[nonstockID].ActualTotalAmount += calculateTotal(realizations[i].Qty, realizations[i].Price)
+		qty := realizations[i].Qty
+		totalAmount := calculateTotal(realizations[i].Qty, realizations[i].Price)
+
+		// Farm-level expense division
+		if realizations[i].ExpenseNonstock.Expense != nil &&
+			realizations[i].ExpenseNonstock.Expense.ProjectFlockId != nil {
+			projectFlockIDs := parseProjectFlockIDsFromJSON(*realizations[i].ExpenseNonstock.Expense.ProjectFlockId)
+
+			if len(projectFlockIDs) > 0 {
+				totalKandangInAllProjects := 0
+				for _, pfID := range projectFlockIDs {
+					if count, exists := projectFlockKandangCountMap[pfID]; exists {
+						totalKandangInAllProjects += count
+					}
+				}
+
+				if totalKandangInAllProjects > 0 {
+					if isPerKandang {
+						qty = qty / float64(totalKandangInAllProjects)
+						totalAmount = totalAmount / float64(totalKandangInAllProjects)
+					} else {
+						// Overhead ALL: divide by total kandang then multiply by this project's kandang count
+						perKandangAmount := totalAmount / float64(totalKandangInAllProjects)
+						perKandangQty := qty / float64(totalKandangInAllProjects)
+
+						qty = perKandangQty * float64(totalKandangCount)
+						totalAmount = perKandangAmount * float64(totalKandangCount)
+					}
+				}
+			}
+		}
+
+		overheadsByNonstockID[nonstockID].ActualQuantity += qty
+		overheadsByNonstockID[nonstockID].ActualTotalAmount += totalAmount
 
 		if overheadsByNonstockID[nonstockID].ItemName == "" {
 			itemName, itemUOM := getItemInfo(realizations[i].ExpenseNonstock.Nonstock)
@@ -146,7 +191,26 @@ func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.Ex
 	}
 }
 
-// === Helper Functions ===
+func parseProjectFlockIDsFromJSON(projectFlockJSON string) []uint {
+	if projectFlockJSON == "" {
+		return []uint{}
+	}
+
+	var projectFlocks []uint
+	if err := json.Unmarshal([]byte(projectFlockJSON), &projectFlocks); err != nil {
+		return []uint{}
+	}
+
+	return projectFlocks
+}
+
+func countProjectFlocksInJSON(projectFlockJSON string) int {
+	projectFlocks := parseProjectFlockIDsFromJSON(projectFlockJSON)
+	if len(projectFlocks) == 0 {
+		return 1
+	}
+	return len(projectFlocks)
+}
 
 func getItemInfo(nonstock *entity.Nonstock) (string, string) {
 	if nonstock != nil && nonstock.Id != 0 {
diff --git a/internal/modules/closings/module.go b/internal/modules/closings/module.go
index c89e6125..658f1bef 100644
--- a/internal/modules/closings/module.go
+++ b/internal/modules/closings/module.go
@@ -37,7 +37,7 @@ func (ClosingModule) RegisterRoutes(router fiber.Router, db *gorm.DB, validate *
 	approvalRepo := commonRepo.NewApprovalRepository(db)
 	approvalService := commonSvc.NewApprovalService(approvalRepo)
 
-	closingService := sClosing.NewClosingService(closingRepo, projectFlockRepo, marketingRepo, marketingDeliveryProductRepo, approvalService, expenseRealizationRepo, projectBudgetRepo, chickinRepo, purchaseRepo, recordingRepo, validate)
+	closingService := sClosing.NewClosingService(closingRepo, projectFlockRepo, projectFlockKandangRepo, marketingRepo, marketingDeliveryProductRepo, approvalService, expenseRealizationRepo, projectBudgetRepo, chickinRepo, purchaseRepo, recordingRepo, validate)
 	sapronakService := sClosing.NewSapronakService(closingRepo, projectFlockKandangRepo, validate)
 	userService := sUser.NewUserService(userRepo, validate)
 
diff --git a/internal/modules/closings/route.go b/internal/modules/closings/route.go
index 79c83c22..1cd4559d 100644
--- a/internal/modules/closings/route.go
+++ b/internal/modules/closings/route.go
@@ -23,8 +23,10 @@ func ClosingRoutes(v1 fiber.Router, u user.UserService, s closing.ClosingService
 
 	route.Get("/", m.RequirePermissions(m.P_ClosingGetAll), ctrl.GetAll)
 	route.Get("/:project_flock_id/penjualan", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetPenjualan)
+	route.Get("/:project_flock_id/:project_flock_kandang_id/penjualan", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetPenjualanByProjectFlockKandang)
 	route.Get("/:projectFlockId", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetClosingSummary)
 	route.Get("/:project_flock_id/overhead", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetOverhead)
+	route.Get("/:project_flock_id/:project_flock_kandang_id/overhead", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetOverhead)
 	route.Get("/:project_flock_id/:project_flock_kandang_id/perhitungan_sapronak", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetSapronakByKandang)
 	route.Get("/:project_flock_id/perhitungan_sapronak", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetSapronakByProject)
 	route.Get("/:projectFlockId/sapronak", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetClosingSapronak)
@@ -32,4 +34,5 @@ func ClosingRoutes(v1 fiber.Router, u user.UserService, s closing.ClosingService
 	route.Get("/:project_flock_id/:project_flock_kandang_id/expedition-hpp", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetExpeditionHPPByKandang)
 	route.Get("/:projectFlockId/production-data", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetClosingDataProduksi)
 	route.Get("/:projectFlockId/keuangan", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetClosingKeuangan)
+
 }
diff --git a/internal/modules/closings/services/closing.service.go b/internal/modules/closings/services/closing.service.go
index 245fd24c..f137901d 100644
--- a/internal/modules/closings/services/closing.service.go
+++ b/internal/modules/closings/services/closing.service.go
@@ -2,6 +2,7 @@ package service
 
 import (
 	"context"
+	"encoding/json"
 	"errors"
 	"math"
 	"strconv"
@@ -32,9 +33,9 @@ import (
 type ClosingService interface {
 	GetAll(ctx *fiber.Ctx, params *validation.Query) ([]dto.ClosingListItemDTO, int64, error)
 	GetProjectFlockByID(ctx *fiber.Ctx, id uint) (*entity.ProjectFlock, error)
-	GetPenjualan(ctx *fiber.Ctx, projectFlockID uint) ([]entity.MarketingDeliveryProduct, error)
+	GetPenjualan(ctx *fiber.Ctx, projectFlockID uint, projectFlockKandangID *uint) ([]entity.MarketingDeliveryProduct, error)
 	GetClosingSummary(ctx *fiber.Ctx, projectFlockID uint) (*dto.ClosingSummaryDTO, error)
-	GetOverhead(ctx *fiber.Ctx, projectFlockID uint) (*dto.OverheadListDTO, error)
+	GetOverhead(ctx *fiber.Ctx, projectFlockID uint, projectFlockKandangID *uint) (*dto.OverheadListDTO, error)
 	GetClosingDataProduksi(ctx *fiber.Ctx, projectFlockID uint) (*dto.ClosingProductionReportDTO, error)
 	GetClosingSapronak(ctx *fiber.Ctx, projectFlockID uint, params *validation.ClosingSapronakQuery) ([]dto.ClosingSapronakItemDTO, int64, error)
 	GetClosingKeuangan(ctx *fiber.Ctx, projectFlockID uint) (*dto.ReportResponse, error)
@@ -46,6 +47,7 @@ type closingService struct {
 	Validate                     *validator.Validate
 	Repository                   repository.ClosingRepository
 	ProjectFlockRepo             projectflockRepository.ProjectflockRepository
+	ProjectFlockKandangRepo      projectflockRepository.ProjectFlockKandangRepository
 	MarketingRepo                marketingRepository.MarketingRepository
 	MarketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository
 	ApprovalSvc                  commonSvc.ApprovalService
@@ -56,12 +58,13 @@ type closingService struct {
 	RecordingRepo                recordingRepository.RecordingRepository
 }
 
-func NewClosingService(repo repository.ClosingRepository, projectFlockRepo projectflockRepository.ProjectflockRepository, marketingRepo marketingRepository.MarketingRepository, marketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository, approvalSvc commonSvc.ApprovalService, expenseRealizationRepo expenseRealizationRepository.ExpenseRealizationRepository, projectBudgetRepo projectflockRepository.ProjectBudgetRepository, chickinRepo chickinRepository.ProjectChickinRepository, purchaseRepo purchaseRepository.PurchaseRepository, recordingRepo recordingRepository.RecordingRepository, validate *validator.Validate) ClosingService {
+func NewClosingService(repo repository.ClosingRepository, projectFlockRepo projectflockRepository.ProjectflockRepository, projectFlockKandangRepo projectflockRepository.ProjectFlockKandangRepository, marketingRepo marketingRepository.MarketingRepository, marketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository, approvalSvc commonSvc.ApprovalService, expenseRealizationRepo expenseRealizationRepository.ExpenseRealizationRepository, projectBudgetRepo projectflockRepository.ProjectBudgetRepository, chickinRepo chickinRepository.ProjectChickinRepository, purchaseRepo purchaseRepository.PurchaseRepository, recordingRepo recordingRepository.RecordingRepository, validate *validator.Validate) ClosingService {
 	return &closingService{
 		Log:                          utils.Log,
 		Validate:                     validate,
 		Repository:                   repo,
 		ProjectFlockRepo:             projectFlockRepo,
+		ProjectFlockKandangRepo:      projectFlockKandangRepo,
 		MarketingRepo:                marketingRepo,
 		MarketingDeliveryProductRepo: marketingDeliveryProductRepo,
 		ApprovalSvc:                  approvalSvc,
@@ -129,24 +132,9 @@ func (s closingService) GetProjectFlockByID(c *fiber.Ctx, id uint) (*entity.Proj
 	return projectFlock, nil
 }
 
-func (s closingService) GetPenjualan(c *fiber.Ctx, projectFlockID uint) ([]entity.MarketingDeliveryProduct, error) {
+func (s closingService) GetPenjualan(c *fiber.Ctx, projectFlockID uint, projectFlockKandangID *uint) ([]entity.MarketingDeliveryProduct, error) {
 
-	realisasi, err := s.MarketingDeliveryProductRepo.GetDeliveryProductsByProjectFlockID(c.Context(), projectFlockID, func(db *gorm.DB) *gorm.DB {
-		return db.
-			Preload("MarketingProduct").
-			Preload("MarketingProduct.ProductWarehouse").
-			Preload("MarketingProduct.ProductWarehouse.Product").
-			Preload("MarketingProduct.ProductWarehouse.Product.ProductCategory").
-			Preload("MarketingProduct.ProductWarehouse.Product.Uom").
-			Preload("MarketingProduct.ProductWarehouse.Product.Flags").
-			Preload("MarketingProduct.ProductWarehouse.Warehouse").
-			Preload("MarketingProduct.ProductWarehouse.ProjectFlockKandang").
-			Preload("MarketingProduct.ProductWarehouse.ProjectFlockKandang.Kandang").
-			Preload("MarketingProduct.ProductWarehouse.ProjectFlockKandang.Chickins").
-			Preload("MarketingProduct.Marketing").
-			Preload("MarketingProduct.Marketing.Customer").
-			Order("marketing_delivery_products.delivery_date DESC")
-	})
+	realisasi, err := s.MarketingDeliveryProductRepo.GetClosingPenjualan(c.Context(), projectFlockID, projectFlockKandangID)
 	if err != nil {
 		return nil, err
 	}
@@ -154,16 +142,7 @@ func (s closingService) GetPenjualan(c *fiber.Ctx, projectFlockID uint) ([]entit
 		return []entity.MarketingDeliveryProduct{}, nil
 	}
 
-	filtered := make([]entity.MarketingDeliveryProduct, 0, len(realisasi))
-	for _, item := range realisasi {
-
-		if item.UsageQty != 0 || item.TotalWeight != 0 || item.AvgWeight != 0 ||
-			item.UnitPrice != 0 || item.TotalPrice != 0 {
-			filtered = append(filtered, item)
-		}
-	}
-
-	return filtered, nil
+	return realisasi, nil
 }
 
 func (s closingService) GetClosingSummary(c *fiber.Ctx, projectFlockID uint) (*dto.ClosingSummaryDTO, error) {
@@ -379,35 +358,90 @@ func (s closingService) getApprovalStatuses(ctx context.Context, projectFlockID
 	return statusProject, statusClosing, nil
 }
 
-func (s closingService) GetOverhead(c *fiber.Ctx, projectFlockID uint) (*dto.OverheadListDTO, error) {
+func (s closingService) GetOverhead(c *fiber.Ctx, projectFlockID uint, projectFlockKandangID *uint) (*dto.OverheadListDTO, error) {
 	budgets, err := s.ProjectBudgetRepo.GetByProjectFlockID(c.Context(), projectFlockID)
 	if err != nil {
 		return nil, err
 	}
 
-	realizations, err := s.ExpenseRealizationRepo.GetByProjectFlockID(c.Context(), projectFlockID)
+	realizations, err := s.ExpenseRealizationRepo.GetClosingOverhead(c.Context(), projectFlockID, projectFlockKandangID)
 	if err != nil {
 		return nil, err
 	}
 
+	projectFlockKandangs, err := s.ProjectFlockKandangRepo.GetByProjectFlockID(c.Context(), projectFlockID)
+	if err != nil {
+		return nil, err
+	}
+	totalKandangCount := len(projectFlockKandangs)
+
+	// Build kandang count map for farm expense division
+	projectFlockKandangCountMap := make(map[uint]int)
+	projectFlockKandangCountMap[projectFlockID] = totalKandangCount
+
+	involvedProjectFlocks := make(map[uint]bool)
+	for _, realization := range realizations {
+		if realization.ExpenseNonstock != nil &&
+			realization.ExpenseNonstock.Expense != nil &&
+			realization.ExpenseNonstock.Expense.ProjectFlockId != nil {
+			var projectFlockIDs []uint
+			if err := json.Unmarshal([]byte(*realization.ExpenseNonstock.Expense.ProjectFlockId), &projectFlockIDs); err == nil {
+				for _, pfID := range projectFlockIDs {
+					if pfID != projectFlockID {
+						involvedProjectFlocks[pfID] = true
+					}
+				}
+			}
+		}
+	}
+
+	for pfID := range involvedProjectFlocks {
+		if pfKandangs, err := s.ProjectFlockKandangRepo.GetByProjectFlockID(c.Context(), pfID); err == nil {
+			projectFlockKandangCountMap[pfID] = len(pfKandangs)
+		}
+	}
+
 	chickins, err := s.ChickinRepo.GetByProjectFlockID(c.Context(), projectFlockID)
 	if err != nil {
 		return nil, err
 	}
 
 	var totalChickinQty float64
-	for _, chickin := range chickins {
-		totalChickinQty += chickin.UsageQty
-	}
+	var totalDepletion float64
 
-	totalDepletion, err := s.RecordingRepo.GetTotalDepletionByProjectFlockID(c.Context(), projectFlockID)
-	if err != nil {
-		s.Log.Warnf("GetTotalDepletionByProjectFlockID error: %v", err)
+	if projectFlockKandangID != nil {
+		for _, chickin := range chickins {
+			if chickin.ProjectFlockKandangId == *projectFlockKandangID {
+				totalChickinQty += chickin.UsageQty
+			}
+		}
+
+		var depletionResult float64
+		err = s.RecordingRepo.DB().WithContext(c.Context()).
+			Table("recording_depletions").
+			Select("COALESCE(SUM(recording_depletions.qty), 0)").
+			Joins("JOIN recordings ON recordings.id = recording_depletions.recording_id").
+			Where("recordings.project_flock_kandangs_id = ?", *projectFlockKandangID).
+			Scan(&depletionResult).Error
+		if err != nil {
+			s.Log.Warnf("GetTotalDepletionByProjectFlockKandangID error: %v", err)
+		} else {
+			totalDepletion = depletionResult
+		}
+	} else {
+		for _, chickin := range chickins {
+			totalChickinQty += chickin.UsageQty
+		}
+
+		totalDepletion, err = s.RecordingRepo.GetTotalDepletionByProjectFlockID(c.Context(), projectFlockID)
+		if err != nil {
+			s.Log.Warnf("GetTotalDepletionByProjectFlockID error: %v", err)
+		}
 	}
 
 	totalActualPopulation := totalChickinQty - totalDepletion
 
-	result := dto.ToOverheadListDTOs(budgets, realizations, totalChickinQty, totalActualPopulation)
+	result := dto.ToOverheadListDTOs(budgets, realizations, totalChickinQty, totalActualPopulation, projectFlockKandangID != nil, totalKandangCount, projectFlockKandangCountMap)
 
 	return &result, nil
 }
diff --git a/internal/modules/daily-checklists/route.go b/internal/modules/daily-checklists/route.go
index 0f6657c0..9e576a05 100644
--- a/internal/modules/daily-checklists/route.go
+++ b/internal/modules/daily-checklists/route.go
@@ -1,7 +1,7 @@
 package dailyChecklists
 
 import (
-	// m "gitlab.com/mbugroup/lti-api.git/internal/middleware"
+	m "gitlab.com/mbugroup/lti-api.git/internal/middleware"
 	controller "gitlab.com/mbugroup/lti-api.git/internal/modules/daily-checklists/controllers"
 	dailyChecklist "gitlab.com/mbugroup/lti-api.git/internal/modules/daily-checklists/services"
 	user "gitlab.com/mbugroup/lti-api.git/internal/modules/users/services"
@@ -13,7 +13,7 @@ func DailyChecklistRoutes(v1 fiber.Router, u user.UserService, s dailyChecklist.
 	ctrl := controller.NewDailyChecklistController(s)
 
 	route := v1.Group("/daily-checklists")
-	// route.Use(m.Auth(u))
+	route.Use(m.Auth(u))
 
 	route.Get("/", ctrl.GetAll)
 	route.Get("/report", ctrl.GetReport)
@@ -22,7 +22,7 @@ func DailyChecklistRoutes(v1 fiber.Router, u user.UserService, s dailyChecklist.
 
 	route.Get("/report", ctrl.GetReport)
 
-	// create daily checklist
+	// upsert daily checklist
 	route.Post("/", ctrl.CreateOne)
 
 	// get detail data daily checklist by id
diff --git a/internal/modules/dashboards/services/dashboard.service.go b/internal/modules/dashboards/services/dashboard.service.go
index 8fa0a2c9..b4635b2e 100644
--- a/internal/modules/dashboards/services/dashboard.service.go
+++ b/internal/modules/dashboards/services/dashboard.service.go
@@ -98,12 +98,14 @@ func (s dashboardService) buildPerformanceStatistics(ctx context.Context, params
 	endDate := params.PeriodEnd
 	endExclusive := params.PeriodEndExclusive
 
-	hppCurrent, hppLast, err := s.calculateHppGlobal(ctx, filter, startDate, endExclusive, endDate, location)
+	globalStartDate, globalEndDate, globalEndExclusive := currentPeriodDates(location)
+
+	hppCurrent, hppLast, err := s.calculateHppGlobal(ctx, globalStartDate, globalEndExclusive, globalEndDate, location)
 	if err != nil {
 		return nil, err
 	}
 
-	sellingCurrent, sellingLast, err := s.calculateSellingPrice(ctx, filter, endDate, location)
+	sellingCurrent, sellingLast, err := s.calculateSellingPrice(ctx, globalEndDate, location)
 	if err != nil {
 		return nil, err
 	}
@@ -271,15 +273,15 @@ func (s dashboardService) buildPerformanceCharts(ctx context.Context, params *va
 		weekFeed := weeklyFeedMap[week]
 
 		actFcr := 0.0
-		if weekFeed > 0 {
-			actFcr = weekEgg / weekFeed
+		if weekEgg > 0 {
+			actFcr = weekFeed / weekEgg
 		}
 
 		cumEgg += weekEgg
 		cumFeed += weekFeed
 		actFcrCum := 0.0
-		if cumFeed > 0 {
-			actFcrCum = cumEgg / cumFeed
+		if cumEgg > 0 {
+			actFcrCum = cumFeed / cumEgg
 		}
 
 		bodyWeightDataset = append(bodyWeightDataset, map[string]interface{}{
@@ -357,10 +359,10 @@ func (s dashboardService) buildPerformanceCharts(ctx context.Context, params *va
 		},
 		"fcr": {
 			Series: []dto.DashboardChartSeriesDTO{
-				{Id: "act_fcr", Label: "Act. FCR", Unit: "%"},
-				{Id: "std_fcr", Label: "STD. FCR", Unit: "%"},
-				{Id: "act_fcr_cum", Label: "Act. FCR Cummulative", Unit: "%"},
-				{Id: "std_fcr_cum", Label: "STD. FCR Cummulative", Unit: "%"},
+				{Id: "act_fcr", Label: "Act. FCR", Unit: "kg/kg"},
+				{Id: "std_fcr", Label: "STD. FCR", Unit: "kg/kg"},
+				{Id: "act_fcr_cum", Label: "Act. FCR Cummulative", Unit: "kg/kg"},
+				{Id: "std_fcr_cum", Label: "STD. FCR Cummulative", Unit: "kg/kg"},
 			},
 			Dataset: fcrDataset,
 		},
@@ -843,12 +845,12 @@ func percentDelta(current, last float64) float64 {
 	return (current - last) / last
 }
 
-func (s dashboardService) calculateHppGlobal(ctx context.Context, filter *validation.DashboardFilter, startDate, endExclusive, endDate time.Time, location *time.Location) (float64, float64, error) {
-	totalEggKg, err := s.Repository.SumEggProductionWeightKg(ctx, startDate, endExclusive, filter)
+func (s dashboardService) calculateHppGlobal(ctx context.Context, startDate, endExclusive, endDate time.Time, location *time.Location) (float64, float64, error) {
+	totalEggKg, err := s.Repository.SumEggProductionWeightKg(ctx, startDate, endExclusive, nil)
 	if err != nil {
 		return 0, 0, err
 	}
-	totalCost, err := s.sumHppCost(ctx, filter, startDate, endExclusive)
+	totalCost, err := s.sumHppCost(ctx, nil, startDate, endExclusive)
 	if err != nil {
 		return 0, 0, err
 	}
@@ -859,11 +861,11 @@ func (s dashboardService) calculateHppGlobal(ctx context.Context, filter *valida
 	}
 
 	lastMonthStart, lastMonthEndExclusive := monthRange(endDate.AddDate(0, -1, 0), location)
-	lastEggKg, err := s.Repository.SumEggProductionWeightKg(ctx, lastMonthStart, lastMonthEndExclusive, filter)
+	lastEggKg, err := s.Repository.SumEggProductionWeightKg(ctx, lastMonthStart, lastMonthEndExclusive, nil)
 	if err != nil {
 		return 0, 0, err
 	}
-	lastCost, err := s.sumHppCost(ctx, filter, lastMonthStart, lastMonthEndExclusive)
+	lastCost, err := s.sumHppCost(ctx, nil, lastMonthStart, lastMonthEndExclusive)
 	if err != nil {
 		return 0, 0, err
 	}
@@ -876,16 +878,16 @@ func (s dashboardService) calculateHppGlobal(ctx context.Context, filter *valida
 	return hppCurrent, hppLast, nil
 }
 
-func (s dashboardService) calculateSellingPrice(ctx context.Context, filter *validation.DashboardFilter, endDate time.Time, location *time.Location) (float64, float64, error) {
+func (s dashboardService) calculateSellingPrice(ctx context.Context, endDate time.Time, location *time.Location) (float64, float64, error) {
 	startPrevMonth, endPrevMonthExclusive := monthRange(endDate.AddDate(0, -1, 0), location)
 	currentEndExclusive := endDate.AddDate(0, 0, 1)
 
-	currentAvg, err := s.avgSellingPrice(ctx, filter, startPrevMonth, currentEndExclusive)
+	currentAvg, err := s.avgSellingPrice(ctx, nil, startPrevMonth, currentEndExclusive)
 	if err != nil {
 		return 0, 0, err
 	}
 
-	lastAvg, err := s.avgSellingPrice(ctx, filter, startPrevMonth, endPrevMonthExclusive)
+	lastAvg, err := s.avgSellingPrice(ctx, nil, startPrevMonth, endPrevMonthExclusive)
 	if err != nil {
 		return 0, 0, err
 	}
@@ -935,11 +937,11 @@ func (s dashboardService) fcrValue(ctx context.Context, filter *validation.Dashb
 	}
 	feedUsageGrams := feedUsageToGrams(feedRows)
 
-	if feedUsageGrams <= 0 {
+	if eggWeightGrams <= 0 {
 		return 0, nil
 	}
 
-	return eggWeightGrams / feedUsageGrams, nil
+	return feedUsageGrams / eggWeightGrams, nil
 }
 
 func (s dashboardService) mortalityValue(ctx context.Context, filter *validation.DashboardFilter, startDate, endExclusive time.Time) (float64, error) {
@@ -1027,3 +1029,11 @@ func monthRange(t time.Time, location *time.Location) (time.Time, time.Time) {
 	endExclusive := start.AddDate(0, 1, 0)
 	return start, endExclusive
 }
+
+func currentPeriodDates(location *time.Location) (time.Time, time.Time, time.Time) {
+	now := time.Now().In(location)
+	startDate := time.Date(now.Year(), now.Month(), 1, 0, 0, 0, 0, location)
+	endDate := time.Date(now.Year(), now.Month(), now.Day(), 0, 0, 0, 0, location)
+	endExclusive := endDate.AddDate(0, 0, 1)
+	return startDate, endDate, endExclusive
+}
diff --git a/internal/modules/expenses/controllers/expense.controller.go b/internal/modules/expenses/controllers/expense.controller.go
index 666642ca..49c8f356 100644
--- a/internal/modules/expenses/controllers/expense.controller.go
+++ b/internal/modules/expenses/controllers/expense.controller.go
@@ -229,10 +229,12 @@ func (u *ExpenseController) Approval(c *fiber.Ctx) error {
 
 	path := c.Path()
 	approvalType := ""
-	if strings.Contains(path, "/approvals/manager") {
-		approvalType = "manager"
+	if strings.Contains(path, "/approvals/head-area") {
+		approvalType = "head-area"
 	} else if strings.Contains(path, "/approvals/finance") {
 		approvalType = "finance"
+	} else if strings.Contains(path, "/approvals/unit-vice-president") {
+		approvalType = "unit-vice-president"
 	} else {
 		return fiber.NewError(fiber.StatusBadRequest, "Invalid approval path")
 	}
diff --git a/internal/modules/expenses/repositories/expense_realization.repository.go b/internal/modules/expenses/repositories/expense_realization.repository.go
index f1387483..60ec97a7 100644
--- a/internal/modules/expenses/repositories/expense_realization.repository.go
+++ b/internal/modules/expenses/repositories/expense_realization.repository.go
@@ -2,6 +2,7 @@ package repository
 
 import (
 	"context"
+	"fmt"
 
 	"gitlab.com/mbugroup/lti-api.git/internal/common/repository"
 	entity "gitlab.com/mbugroup/lti-api.git/internal/entities"
@@ -15,6 +16,7 @@ type ExpenseRealizationRepository interface {
 	IdExists(ctx context.Context, id uint64) (bool, error)
 	GetByExpenseNonstockID(ctx context.Context, expenseNonstockID uint64) (*entity.ExpenseRealization, error)
 	GetByProjectFlockID(ctx context.Context, projectFlockID uint) ([]entity.ExpenseRealization, error)
+	GetClosingOverhead(ctx context.Context, projectFlockID uint, projectFlockKandangID *uint) ([]entity.ExpenseRealization, error)
 	GetAllWithFilters(ctx context.Context, offset, limit int, filters *validation.ExpenseQuery) ([]entity.ExpenseRealization, int64, error)
 }
 
@@ -55,6 +57,40 @@ func (r *ExpenseRealizationRepositoryImpl) GetByProjectFlockID(ctx context.Conte
 	return realizations, err
 }
 
+func (r *ExpenseRealizationRepositoryImpl) GetClosingOverhead(ctx context.Context, projectFlockID uint, projectFlockKandangID *uint) ([]entity.ExpenseRealization, error) {
+	var realizations []entity.ExpenseRealization
+
+	db := r.DB().WithContext(ctx).
+		Preload("ExpenseNonstock").
+		Preload("ExpenseNonstock.Nonstock").
+		Preload("ExpenseNonstock.Nonstock.Uom").
+		Preload("ExpenseNonstock.Nonstock.Flags").
+		Preload("ExpenseNonstock.Expense").
+		Joins("JOIN expense_nonstocks ON expense_nonstocks.id = expense_realizations.expense_nonstock_id").
+		Joins("JOIN expenses ON expenses.id = expense_nonstocks.expense_id").
+		Joins("LEFT JOIN project_flock_kandangs ON project_flock_kandangs.id = expense_nonstocks.project_flock_kandang_id").
+		Joins("LEFT JOIN kandangs ON kandangs.id = expense_nonstocks.kandang_id").
+		Where("expenses.realization_date IS NOT NULL")
+
+	if projectFlockKandangID != nil {
+		db = db.Where(`(
+			expense_nonstocks.project_flock_kandang_id = ? OR
+			(expense_nonstocks.kandang_id = (SELECT kandang_id FROM project_flock_kandangs WHERE id = ?) AND
+			 expense_nonstocks.project_flock_kandang_id IS NULL) OR
+			(expenses.project_flock_id IS NOT NULL AND expenses.project_flock_id::jsonb @> ?::jsonb)
+		)`, *projectFlockKandangID, *projectFlockKandangID, fmt.Sprintf("[%d]", projectFlockID))
+	} else {
+		db = db.Where(`(
+			project_flock_kandangs.project_flock_id = ? OR
+			kandangs.id IN (SELECT kandang_id FROM project_flock_kandangs WHERE project_flock_id = ?) OR
+			(expenses.project_flock_id IS NOT NULL AND expenses.project_flock_id::jsonb @> ?::jsonb)
+		)`, projectFlockID, projectFlockID, fmt.Sprintf("[%d]", projectFlockID))
+	}
+
+	err := db.Find(&realizations).Error
+	return realizations, err
+}
+
 func (r *ExpenseRealizationRepositoryImpl) GetAllWithFilters(ctx context.Context, offset, limit int, filters *validation.ExpenseQuery) ([]entity.ExpenseRealization, int64, error) {
 	var realizations []entity.ExpenseRealization
 	var total int64
diff --git a/internal/modules/expenses/route.go b/internal/modules/expenses/route.go
index 9c22bde3..6ddceb14 100644
--- a/internal/modules/expenses/route.go
+++ b/internal/modules/expenses/route.go
@@ -27,8 +27,11 @@ func ExpenseRoutes(v1 fiber.Router, u user.UserService, s expense.ExpenseService
 	route.Get("/:id", m.RequirePermissions(m.P_ExpenseGetOne), ctrl.GetOne)
 	route.Patch("/:id", m.RequirePermissions(m.P_ExpenseUpdateOne), ctrl.UpdateOne)
 	route.Delete("/:id", m.RequirePermissions(m.P_ExpenseDeleteOne), ctrl.DeleteOne)
-	route.Post("/approvals/manager", m.RequirePermissions(m.P_ExpenseApprovalManager), ctrl.Approval)
+
+	route.Post("/approvals/head-area", m.RequirePermissions(m.P_ExpenseApprovalHeadArea), ctrl.Approval)
 	route.Post("/approvals/finance", m.RequirePermissions(m.P_ExpenseApprovalFinance), ctrl.Approval)
+	route.Post("/approvals/unit-vice-president", m.RequirePermissions(m.P_ExpenseApprovalUnitVicePresident), ctrl.Approval)
+
 	route.Post("/:id/realizations", m.RequirePermissions(m.P_ExpenseCreateRealizations), ctrl.CreateRealization)
 	route.Patch("/:id/realizations", m.RequirePermissions(m.P_ExpenseUpdateRealizations), ctrl.UpdateRealization)
 	route.Post("/:id/complete", m.RequirePermissions(m.P_ExpenseCompleteExpense), ctrl.CompleteExpense)
diff --git a/internal/modules/expenses/services/expense.service.go b/internal/modules/expenses/services/expense.service.go
index 4e2e218f..3bf2db55 100644
--- a/internal/modules/expenses/services/expense.service.go
+++ b/internal/modules/expenses/services/expense.service.go
@@ -1049,21 +1049,30 @@ func (s *expenseService) Approval(c *fiber.Ctx, req *validation.ApprovalRequest,
 			}
 
 			var stepNumber approvalutils.ApprovalStep
-			if approvalType == "manager" {
+			if approvalType == "head-area" {
 
-				stepNumber = utils.ExpenseStepManager
+				stepNumber = utils.ExpenseStepHeadArea
 				if latestApproval.StepNumber != uint16(utils.ExpenseStepPengajuan) {
 					currentStepName := utils.ExpenseApprovalSteps[approvalutils.ApprovalStep(latestApproval.StepNumber)]
 					return fiber.NewError(fiber.StatusBadRequest,
-						fmt.Sprintf("Cannot process at Manager step. Latest approval is at %s step. Expected previous step: Pengajuan", currentStepName))
+						fmt.Sprintf("Cannot process at Head Area step. Latest approval is at %s step. Expected previous step: Pengajuan", currentStepName))
 				}
+			} else if approvalType == "unit-vice-president" {
+
+				stepNumber = utils.ExpenseStepUnitVicePresident
+				if latestApproval.StepNumber != uint16(utils.ExpenseStepHeadArea) {
+					currentStepName := utils.ExpenseApprovalSteps[approvalutils.ApprovalStep(latestApproval.StepNumber)]
+					return fiber.NewError(fiber.StatusBadRequest,
+						fmt.Sprintf("Cannot process at Unit Vice President step. Latest approval is at %s step. Expected previous step: Head Area", currentStepName))
+				}
+
 			} else if approvalType == "finance" {
 
 				stepNumber = utils.ExpenseStepFinance
-				if latestApproval.StepNumber != uint16(utils.ExpenseStepManager) {
+				if latestApproval.StepNumber != uint16(utils.ExpenseStepUnitVicePresident) {
 					currentStepName := utils.ExpenseApprovalSteps[approvalutils.ApprovalStep(latestApproval.StepNumber)]
 					return fiber.NewError(fiber.StatusBadRequest,
-						fmt.Sprintf("Cannot process at Finance step. Latest approval is at %s step. Expected previous step: Manager", currentStepName))
+						fmt.Sprintf("Cannot process at Finance step. Latest approval is at %s step. Expected previous step: Unit Vice President", currentStepName))
 				}
 			} else {
 				return fiber.NewError(fiber.StatusBadRequest, fmt.Sprintf("Invalid approval type: %v", approvalType))
diff --git a/internal/modules/inventory/transfers/services/transfer_expense_bridge.go b/internal/modules/inventory/transfers/services/transfer_expense_bridge.go
index 90350c18..c4f28354 100644
--- a/internal/modules/inventory/transfers/services/transfer_expense_bridge.go
+++ b/internal/modules/inventory/transfers/services/transfer_expense_bridge.go
@@ -39,12 +39,12 @@ type TransferExpenseReceivingPayload struct {
 }
 
 type groupedTransferItem struct {
-	detail             *entity.StockTransferDetail
-	payload            TransferExpenseReceivingPayload
-	projectFK          *uint
-	kandangID          *uint
-	totalPrice         float64
-	shippingCostTotal  float64
+	detail            *entity.StockTransferDetail
+	payload           TransferExpenseReceivingPayload
+	projectFK         *uint
+	kandangID         *uint
+	totalPrice        float64
+	shippingCostTotal float64
 }
 
 func groupingKey(supplierID uint, date time.Time, warehouseID uint) string {
@@ -84,7 +84,6 @@ func (b *transferExpenseBridge) OnItemsDeleted(ctx context.Context, _ uint64, it
 		expenseIDs := make(map[uint64]struct{})
 		expenseNonstockIDs := make([]uint64, 0)
 
-	
 		for _, item := range items {
 			if item.ExpenseNonstockId != nil && *item.ExpenseNonstockId != 0 {
 				expenseNonstockIDs = append(expenseNonstockIDs, *item.ExpenseNonstockId)
@@ -92,7 +91,7 @@ func (b *transferExpenseBridge) OnItemsDeleted(ctx context.Context, _ uint64, it
 		}
 
 		if len(expenseNonstockIDs) > 0 {
-		
+
 			for _, nsID := range expenseNonstockIDs {
 				var expenseID uint64
 				if err := tx.Model(&entity.ExpenseNonstock{}).
@@ -106,13 +105,11 @@ func (b *transferExpenseBridge) OnItemsDeleted(ctx context.Context, _ uint64, it
 				}
 			}
 
-
 			if err := tx.Delete(&entity.ExpenseNonstock{}, expenseNonstockIDs).Error; err != nil {
 				return err
 			}
 		}
 
-		
 		approvalRepoTx := commonRepo.NewApprovalRepository(tx)
 		for expenseID := range expenseIDs {
 			var count int64
@@ -122,7 +119,6 @@ func (b *transferExpenseBridge) OnItemsDeleted(ctx context.Context, _ uint64, it
 				return err
 			}
 
-			
 			if count == 0 {
 				if err := approvalRepoTx.DeleteByTarget(ctx, utils.ApprovalWorkflowExpense.String(), uint(expenseID)); err != nil {
 					return err
@@ -220,7 +216,6 @@ func (b *transferExpenseBridge) createExpenseViaService(
 	for _, gi := range items {
 		note := fmt.Sprintf("stock_transfer_detail:%d", gi.detail.Id)
 
-
 		price := gi.shippingCostTotal
 		if gi.payload.TransportPerItem != nil {
 			price = *gi.payload.TransportPerItem * gi.payload.DeliveredQty
@@ -228,7 +223,7 @@ func (b *transferExpenseBridge) createExpenseViaService(
 
 		costItems = append(costItems, expenseValidation.CostItem{
 			NonstockID: expeditionNonstockID,
-			Quantity:   1, 
+			Quantity:   1,
 			Price:      price,
 			Notes:      note,
 		})
@@ -251,14 +246,16 @@ func (b *transferExpenseBridge) createExpenseViaService(
 		return nil, err
 	}
 
-	
 	action := entity.ApprovalActionApproved
 	actorID := uint(transfer.CreatedBy)
 	if actorID == 0 {
 		actorID = 1
 	}
 	approvalSvc := commonSvc.NewApprovalService(commonRepo.NewApprovalRepository(b.db))
-	if _, err := approvalSvc.CreateApproval(ctx, utils.ApprovalWorkflowExpense, uint(detail.Id), utils.ExpenseStepManager, &action, actorID, nil); err != nil {
+	if _, err := approvalSvc.CreateApproval(ctx, utils.ApprovalWorkflowExpense, uint(detail.Id), utils.ExpenseStepHeadArea, &action, actorID, nil); err != nil {
+		return nil, err
+	}
+	if _, err := approvalSvc.CreateApproval(ctx, utils.ApprovalWorkflowExpense, uint(detail.Id), utils.ExpenseStepUnitVicePresident, &action, actorID, nil); err != nil {
 		return nil, err
 	}
 	if _, err := approvalSvc.CreateApproval(ctx, utils.ApprovalWorkflowExpense, uint(detail.Id), utils.ExpenseStepFinance, &action, actorID, nil); err != nil {
@@ -328,7 +325,6 @@ func (b *transferExpenseBridge) OnItemsDelivered(c *fiber.Ctx, transferID uint64
 
 	ctx := c.Context()
 
-	
 	transfer, err := b.transferRepo.GetByID(ctx, uint(transferID), func(db *gorm.DB) *gorm.DB {
 		return db.
 			Preload("Details").
@@ -348,11 +344,10 @@ func (b *transferExpenseBridge) OnItemsDelivered(c *fiber.Ctx, transferID uint64
 	for i := range transfer.Details {
 		detailMap[transfer.Details[i].Id] = &transfer.Details[i]
 
-		
 		for _, deliveryItem := range transfer.Details[i].DeliveryItems {
 			if deliveryItem.StockTransferDelivery != nil {
 				shippingCostMap[transfer.Details[i].Id] = deliveryItem.StockTransferDelivery.ShippingCostTotal
-				break 
+				break
 			}
 		}
 	}
@@ -395,17 +390,14 @@ func (b *transferExpenseBridge) OnItemsDelivered(c *fiber.Ctx, transferID uint64
 			}
 		}
 
-	
 		shippingCostTotal := shippingCostMap[detail.Id]
 
-		
 		totalPrice := shippingCostTotal
 		if payload.TransportPerItem != nil {
-			
+
 			totalPrice = *payload.TransportPerItem * payload.DeliveredQty
 		}
 
-
 		warehouseID := uint(payload.WarehouseID)
 		if warehouseID == 0 && transfer.ToWarehouse != nil {
 			warehouseID = uint(transfer.ToWarehouse.Id)
diff --git a/internal/modules/marketing/repositories/salesorder_delivery_product.repository.go b/internal/modules/marketing/repositories/salesorder_delivery_product.repository.go
index 04051009..f14988b1 100644
--- a/internal/modules/marketing/repositories/salesorder_delivery_product.repository.go
+++ b/internal/modules/marketing/repositories/salesorder_delivery_product.repository.go
@@ -14,6 +14,7 @@ import (
 type MarketingDeliveryProductRepository interface {
 	repository.BaseRepository[entity.MarketingDeliveryProduct]
 	GetDeliveryProductsByProjectFlockID(ctx context.Context, projectFlockID uint, callback func(*gorm.DB) *gorm.DB) ([]entity.MarketingDeliveryProduct, error)
+	GetClosingPenjualan(ctx context.Context, projectFlockID uint, projectFlockKandangID *uint) ([]entity.MarketingDeliveryProduct, error)
 	GetByMarketingId(ctx context.Context, marketingId uint) ([]entity.MarketingDeliveryProduct, error)
 	GetByMarketingProductID(ctx context.Context, marketingProductID uint) (*entity.MarketingDeliveryProduct, error)
 	GetAllWithFilters(ctx context.Context, offset, limit int, filters *validation.MarketingQuery) ([]entity.MarketingDeliveryProduct, int64, error)
@@ -53,6 +54,43 @@ func (r *MarketingDeliveryProductRepositoryImpl) GetDeliveryProductsByProjectFlo
 	return deliveryProducts, nil
 }
 
+func (r *MarketingDeliveryProductRepositoryImpl) GetClosingPenjualan(ctx context.Context, projectFlockID uint, projectFlockKandangID *uint) ([]entity.MarketingDeliveryProduct, error) {
+	var deliveryProducts []entity.MarketingDeliveryProduct
+
+	db := r.DB().WithContext(ctx).
+		Joins("JOIN marketing_products ON marketing_products.id = marketing_delivery_products.marketing_product_id").
+		Joins("JOIN product_warehouses ON product_warehouses.id = marketing_products.product_warehouse_id").
+		Joins("JOIN project_flock_kandangs ON project_flock_kandangs.id = product_warehouses.project_flock_kandang_id").
+		Where("project_flock_kandangs.project_flock_id = ?", projectFlockID).
+		Where("marketing_delivery_products.delivery_date IS NOT NULL").
+		Distinct("marketing_delivery_products.*")
+
+	if projectFlockKandangID != nil {
+		db = db.Where("product_warehouses.project_flock_kandang_id = ?", *projectFlockKandangID)
+	}
+
+	db = db.
+		Preload("MarketingProduct").
+		Preload("MarketingProduct.ProductWarehouse").
+		Preload("MarketingProduct.ProductWarehouse.Product").
+		Preload("MarketingProduct.ProductWarehouse.Product.ProductCategory").
+		Preload("MarketingProduct.ProductWarehouse.Product.Uom").
+		Preload("MarketingProduct.ProductWarehouse.Product.Flags").
+		Preload("MarketingProduct.ProductWarehouse.Warehouse").
+		Preload("MarketingProduct.ProductWarehouse.ProjectFlockKandang").
+		Preload("MarketingProduct.ProductWarehouse.ProjectFlockKandang.Kandang").
+		Preload("MarketingProduct.ProductWarehouse.ProjectFlockKandang.Chickins").
+		Preload("MarketingProduct.Marketing").
+		Preload("MarketingProduct.Marketing.Customer").
+		Order("marketing_delivery_products.delivery_date DESC")
+
+	if err := db.Find(&deliveryProducts).Error; err != nil {
+		return nil, err
+	}
+
+	return deliveryProducts, nil
+}
+
 func (r *MarketingDeliveryProductRepositoryImpl) GetByMarketingId(ctx context.Context, marketingId uint) ([]entity.MarketingDeliveryProduct, error) {
 	var deliveryProducts []entity.MarketingDeliveryProduct
 
@@ -99,13 +137,14 @@ func (r *MarketingDeliveryProductRepositoryImpl) GetAllWithFilters(ctx context.C
 				Preload("ProductWarehouse.ProjectFlockKandang.ProjectFlock")
 		}).
 		Joins("JOIN marketing_products ON marketing_products.id = marketing_delivery_products.marketing_product_id").
-		Joins("JOIN marketings ON marketings.id = marketing_products.marketing_id")
+		Joins("JOIN marketings ON marketings.id = marketing_products.marketing_id").
+		Where("marketing_delivery_products.delivery_date IS NOT NULL")
 
-	if filters.ProductId > 0 || filters.WarehouseId > 0 || filters.Search != "" {
+	if filters.ProductId > 0 || filters.WarehouseId > 0 || filters.Search != "" || filters.MarketingType != "" {
 		db = db.Joins("LEFT JOIN product_warehouses ON product_warehouses.id = marketing_products.product_warehouse_id")
 	}
 
-	if filters.ProductId > 0 || filters.Search != "" {
+	if filters.ProductId > 0 || filters.Search != "" || filters.MarketingType != "" {
 		db = db.Joins("LEFT JOIN products ON products.id = product_warehouses.product_id")
 	}
 
@@ -139,6 +178,29 @@ func (r *MarketingDeliveryProductRepositoryImpl) GetAllWithFilters(ctx context.C
 		db = db.Where("product_warehouses.warehouse_id = ?", filters.WarehouseId)
 	}
 
+	if filters.MarketingType != "" {
+		db = db.Joins("LEFT JOIN flags ON flags.flagable_id = products.id AND flags.flagable_type = 'products'").
+			Group("marketing_delivery_products.id")
+
+		switch filters.MarketingType {
+		case "ayam":
+			db = db.Where("flags.name IN (?)", []string{
+				string(utils.FlagDOC), string(utils.FlagPullet), string(utils.FlagLayer),
+				string(utils.FlagAyamAfkir), string(utils.FlagAyamCulling), string(utils.FlagAyamMati),
+			})
+		case "telur":
+			db = db.Where("flags.name IN (?)", []string{
+				string(utils.FlagTelur), string(utils.FlagTelurUtuh), string(utils.FlagTelurPecah),
+				string(utils.FlagTelurPutih), string(utils.FlagTelurRetak),
+			})
+		case "trading":
+			db = db.Where("flags.name IN (?)", []string{
+				string(utils.FlagOVK), string(utils.FlagObat), string(utils.FlagVitamin), string(utils.FlagKimia),
+				string(utils.FlagPakan), string(utils.FlagPreStarter), string(utils.FlagStarter), string(utils.FlagFinisher),
+			})
+		}
+	}
+
 	if filters.FilterBy != "" && (filters.StartDate != "" || filters.EndDate != "") {
 		if filters.FilterBy == "so_date" {
 			if filters.StartDate != "" {
diff --git a/internal/modules/master/kandangs/validations/kandang.validation.go b/internal/modules/master/kandangs/validations/kandang.validation.go
index f4adc55e..63f03d12 100644
--- a/internal/modules/master/kandangs/validations/kandang.validation.go
+++ b/internal/modules/master/kandangs/validations/kandang.validation.go
@@ -20,7 +20,7 @@ type Update struct {
 
 type Query struct {
 	Page       int    `query:"page" validate:"omitempty,number,min=1"`
-	Limit      int    `query:"limit" validate:"omitempty,number,min=1,max=100"`
+	Limit      int    `query:"limit" validate:"omitempty,number,min=1,max=500"`
 	Search     string `query:"search" validate:"omitempty,max=50"`
 	LocationId int    `query:"location_id" validate:"omitempty,number,gt=0"`
 	PicId      int    `query:"pic_id" validate:"omitempty,number,gt=0"`
diff --git a/internal/modules/master/locations/validations/location.validation.go b/internal/modules/master/locations/validations/location.validation.go
index 61ab4125..a2ac6175 100644
--- a/internal/modules/master/locations/validations/location.validation.go
+++ b/internal/modules/master/locations/validations/location.validation.go
@@ -14,7 +14,7 @@ type Update struct {
 
 type Query struct {
 	Page   int    `query:"page" validate:"omitempty,number,min=1"`
-	Limit  int    `query:"limit" validate:"omitempty,number,min=1,max=100"`
+	Limit  int    `query:"limit" validate:"omitempty,number,min=1,max=500"`
 	Search string `query:"search" validate:"omitempty,max=50"`
 	AreaId int    `query:"area_id" validate:"omitempty,number,gt=0"`
 }
diff --git a/internal/modules/purchases/services/expense_bridge.go b/internal/modules/purchases/services/expense_bridge.go
index 23b95c58..7e5cbd91 100644
--- a/internal/modules/purchases/services/expense_bridge.go
+++ b/internal/modules/purchases/services/expense_bridge.go
@@ -618,7 +618,10 @@ func (b *expenseBridge) createExpenseViaService(
 		actorID = 1
 	}
 	approvalSvc := commonSvc.NewApprovalService(commonRepo.NewApprovalRepository(b.db))
-	if _, err := approvalSvc.CreateApproval(ctx, utils.ApprovalWorkflowExpense, uint(detail.Id), utils.ExpenseStepManager, &action, actorID, nil); err != nil {
+	if _, err := approvalSvc.CreateApproval(ctx, utils.ApprovalWorkflowExpense, uint(detail.Id), utils.ExpenseStepHeadArea, &action, actorID, nil); err != nil {
+		return nil, err
+	}
+	if _, err := approvalSvc.CreateApproval(ctx, utils.ApprovalWorkflowExpense, uint(detail.Id), utils.ExpenseStepUnitVicePresident, &action, actorID, nil); err != nil {
 		return nil, err
 	}
 	if _, err := approvalSvc.CreateApproval(ctx, utils.ApprovalWorkflowExpense, uint(detail.Id), utils.ExpenseStepFinance, &action, actorID, nil); err != nil {
diff --git a/internal/modules/repports/controllers/repport.controller.go b/internal/modules/repports/controllers/repport.controller.go
index 613c4e00..d9701305 100644
--- a/internal/modules/repports/controllers/repport.controller.go
+++ b/internal/modules/repports/controllers/repport.controller.go
@@ -82,6 +82,7 @@ func (c *RepportController) GetMarketing(ctx *fiber.Ctx) error {
 		ProductId:     int64(ctx.QueryInt("product_id", 0)),
 		WarehouseId:   int64(ctx.QueryInt("warehouse_id", 0)),
 		SalesPersonId: int64(ctx.QueryInt("sales_person_id", 0)),
+		MarketingType: ctx.Query("marketing_type", ""),
 		FilterBy:      ctx.Query("filter_by", ""),
 		StartDate:     ctx.Query("start_date", ""),
 		EndDate:       ctx.Query("end_date", ""),
diff --git a/internal/modules/repports/dto/repportDebtSupplier.dto.go b/internal/modules/repports/dto/repportDebtSupplier.dto.go
index 5dce055f..8699ca60 100644
--- a/internal/modules/repports/dto/repportDebtSupplier.dto.go
+++ b/internal/modules/repports/dto/repportDebtSupplier.dto.go
@@ -9,8 +9,8 @@ import (
 type DebtSupplierRowDTO struct {
 	PrNumber     string                             `json:"pr_number"`
 	PoNumber     string                             `json:"po_number"`
-	PrDate       string                             `json:"pr_date"`
 	PoDate       string                             `json:"po_date"`
+	ReceivedDate string                             `json:"received_date"`
 	Aging        int                                `json:"aging"`
 	Area         *areaDTO.AreaRelationDTO           `json:"area,omitempty"`
 	Warehouse    *warehouseDTO.WarehouseRelationDTO `json:"warehouse,omitempty"`
@@ -21,6 +21,7 @@ type DebtSupplierRowDTO struct {
 	DebtPrice    float64                            `json:"debt_price"`
 	Status       string                             `json:"status"`
 	TravelNumber string                             `json:"travel_number"`
+	Balance      float64                            `json:"balance"`
 }
 
 type DebtSupplierTotalDTO struct {
@@ -31,7 +32,8 @@ type DebtSupplierTotalDTO struct {
 }
 
 type DebtSupplierDTO struct {
-	Supplier *supplierDTO.SupplierRelationDTO `json:"supplier"`
-	Rows     []DebtSupplierRowDTO             `json:"rows"`
-	Total    DebtSupplierTotalDTO             `json:"total"`
+	Supplier       *supplierDTO.SupplierRelationDTO `json:"supplier"`
+	InitialBalance float64                          `json:"initial_balance"`
+	Rows           []DebtSupplierRowDTO             `json:"rows"`
+	Total          DebtSupplierTotalDTO             `json:"total"`
 }
diff --git a/internal/modules/repports/dto/repportMarketing.dto.go b/internal/modules/repports/dto/repportMarketing.dto.go
index 90c2fe50..36df7a05 100644
--- a/internal/modules/repports/dto/repportMarketing.dto.go
+++ b/internal/modules/repports/dto/repportMarketing.dto.go
@@ -1,12 +1,16 @@
 package dto
 
 import (
+	"encoding/json"
 	"time"
 
 	entity "gitlab.com/mbugroup/lti-api.git/internal/entities"
 	marketingDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/marketing/dto"
 	customerDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/customers/dto"
+	productCategoryDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/product-categories/dto"
 	productDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/products/dto"
+	supplierDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/suppliers/dto"
+	uomDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/uoms/dto"
 	warehouseDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/master/warehouses/dto"
 	userDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/users/dto"
 	"gitlab.com/mbugroup/lti-api.git/internal/utils"
@@ -22,7 +26,7 @@ type RepportMarketingItemDTO struct {
 	DoNumber        string                             `json:"do_number"`
 	Sales           *userDTO.UserRelationDTO           `json:"sales,omitempty"`
 	VehicleNumber   string                             `json:"vehicle_number"`
-	Product         *productDTO.ProductRelationDTO     `json:"product,omitempty"`
+	Product         *ProductRelationDTOFixed           `json:"product,omitempty"`
 	MarketingType   string                             `json:"marketing_type"`
 	Qty             float64                            `json:"qty"`
 	AverageWeightKg float64                            `json:"average_weight_kg"`
@@ -46,6 +50,12 @@ type RepportMarketingResponseDTO struct {
 	Total *Summary                  `json:"total,omitempty"`
 }
 
+type ProductRelationDTOFixed struct {
+	productDTO.ProductRelationDTO
+	ProductPrice float64  `json:"product_price"`
+	SellingPrice *float64 `json:"selling_price,omitempty"`
+}
+
 func ToRepportMarketingItemDTO(mdp entity.MarketingDeliveryProduct, hppPricePerKg float64, category string) RepportMarketingItemDTO {
 	soDate := time.Time{}
 	agingDays := 0
@@ -106,7 +116,7 @@ func ToRepportMarketingItemDTO(mdp entity.MarketingDeliveryProduct, hppPricePerK
 
 	if mdp.MarketingProduct.ProductWarehouse.ProductId != 0 {
 		mapped := productDTO.ToProductRelationDTO(mdp.MarketingProduct.ProductWarehouse.Product)
-		item.Product = &mapped
+		item.Product = newProductRelationDTOFixedPtr(&mapped)
 	}
 
 	return item
@@ -139,7 +149,7 @@ func ToRepportMarketingItemDTOsWithHppMap(mdps []entity.MarketingDeliveryProduct
 }
 
 func getMarketingType(mdp entity.MarketingDeliveryProduct) string {
-	hasAyam, hasTelur := checkProductFlags(mdp.MarketingProduct.ProductWarehouse.Product.Flags)
+	hasAyam, hasTelur, hasTrading := checkProductFlags(mdp.MarketingProduct.ProductWarehouse.Product.Flags)
 
 	if hasAyam {
 		return "ayam"
@@ -147,12 +157,15 @@ func getMarketingType(mdp entity.MarketingDeliveryProduct) string {
 	if hasTelur {
 		return "telur"
 	}
-	return "trading"
+	if hasTrading {
+		return "trading"
+	}
+	return "trading" // default to trading if no flags found
 }
 
-func checkProductFlags(flags []entity.Flag) (hasAyam, hasTelur bool) {
+func checkProductFlags(flags []entity.Flag) (hasAyam, hasTelur, hasTrading bool) {
 	if len(flags) == 0 {
-		return false, false
+		return false, false, false
 	}
 
 	for _, flag := range flags {
@@ -167,13 +180,18 @@ func checkProductFlags(flags []entity.Flag) (hasAyam, hasTelur bool) {
 			ft == utils.FlagTelurPutih || ft == utils.FlagTelurRetak {
 			hasTelur = true
 		}
+
+		if ft == utils.FlagOVK || ft == utils.FlagObat || ft == utils.FlagVitamin || ft == utils.FlagKimia ||
+			ft == utils.FlagPakan || ft == utils.FlagPreStarter || ft == utils.FlagStarter || ft == utils.FlagFinisher {
+			hasTrading = true
+		}
 	}
 
-	return hasAyam, hasTelur
+	return hasAyam, hasTelur, hasTrading
 }
 
 func isProductEligibleForHpp(mdp entity.MarketingDeliveryProduct, category string) bool {
-	hasAyam, hasTelur := checkProductFlags(mdp.MarketingProduct.ProductWarehouse.Product.Flags)
+	hasAyam, hasTelur, _ := checkProductFlags(mdp.MarketingProduct.ProductWarehouse.Product.Flags)
 
 	if utils.ProjectFlockCategory(category) == utils.ProjectFlockCategoryGrowing {
 		return hasAyam
@@ -259,3 +277,39 @@ func ToRepportMarketingResponseDTO(mdps []entity.MarketingDeliveryProduct, hppPr
 		Total: total,
 	}
 }
+
+func newProductRelationDTOFixedPtr(original *productDTO.ProductRelationDTO) *ProductRelationDTOFixed {
+	if original == nil {
+		return nil
+	}
+	fixed := ProductRelationDTOFixed{
+		ProductRelationDTO: *original,
+		ProductPrice:       original.ProductPrice,
+		SellingPrice:       original.SellingPrice,
+	}
+	return &fixed
+}
+
+func (p ProductRelationDTOFixed) MarshalJSON() ([]byte, error) {
+	type Alias struct {
+		Id              uint                                           `json:"id"`
+		Name            string                                         `json:"name"`
+		ProductPrice    float64                                        `json:"product_price"`
+		SellingPrice    *float64                                       `json:"selling_price"`
+		Uom             *uomDTO.UomRelationDTO                         `json:"uom,omitempty"`
+		Flags           *[]string                                      `json:"flags,omitempty"`
+		ProductCategory *productCategoryDTO.ProductCategoryRelationDTO `json:"product_category,omitempty"`
+		Suppliers       []supplierDTO.SupplierRelationDTO              `json:"suppliers"`
+	}
+
+	return json.Marshal(&Alias{
+		Id:              p.ProductRelationDTO.Id,
+		Name:            p.ProductRelationDTO.Name,
+		ProductPrice:    p.ProductPrice,
+		SellingPrice:    p.SellingPrice,
+		Uom:             p.ProductRelationDTO.Uom,
+		Flags:           p.ProductRelationDTO.Flags,
+		ProductCategory: p.ProductRelationDTO.ProductCategory,
+		Suppliers:       p.ProductRelationDTO.Suppliers,
+	})
+}
diff --git a/internal/modules/repports/repositories/debt_supplier.repository.go b/internal/modules/repports/repositories/debt_supplier.repository.go
index 84e9402d..3d415606 100644
--- a/internal/modules/repports/repositories/debt_supplier.repository.go
+++ b/internal/modules/repports/repositories/debt_supplier.repository.go
@@ -15,7 +15,10 @@ import (
 type DebtSupplierRepository interface {
 	GetSuppliersWithPurchases(ctx context.Context, offset, limit int, filters *validation.DebtSupplierQuery) ([]entity.Supplier, int64, error)
 	GetPurchasesBySuppliers(ctx context.Context, supplierIDs []uint, filters *validation.DebtSupplierQuery) ([]entity.Purchase, error)
+	GetPaymentsBySuppliers(ctx context.Context, supplierIDs []uint, filters *validation.DebtSupplierQuery) ([]entity.Payment, error)
 	GetPaymentTotalsByReferences(ctx context.Context, supplierIDs []uint, references []string) (map[string]float64, error)
+	GetPurchaseTotalsBeforeDate(ctx context.Context, supplierIDs []uint, filters *validation.DebtSupplierQuery) (map[uint]float64, error)
+	GetPaymentTotalsBeforeDate(ctx context.Context, supplierIDs []uint, filters *validation.DebtSupplierQuery) (map[uint]float64, error)
 }
 
 type debtSupplierRepositoryImpl struct {
@@ -28,10 +31,10 @@ func NewDebtSupplierRepository(db *gorm.DB) DebtSupplierRepository {
 
 func resolveDebtSupplierDateColumn(filterBy string) string {
 	switch strings.ToLower(strings.TrimSpace(filterBy)) {
+	case "receive_date":
+		return "purchases.receive_date"
 	case "po_date":
 		return "purchases.po_date"
-	case "pr_date":
-		return "purchases.created_at"
 	case "do_date", "received_date", "":
 		return "purchase_items.received_date"
 	default:
@@ -157,6 +160,39 @@ func (r *debtSupplierRepositoryImpl) GetPurchasesBySuppliers(ctx context.Context
 	return purchases, nil
 }
 
+func (r *debtSupplierRepositoryImpl) GetPaymentsBySuppliers(ctx context.Context, supplierIDs []uint, filters *validation.DebtSupplierQuery) ([]entity.Payment, error) {
+	if len(supplierIDs) == 0 {
+		return []entity.Payment{}, nil
+	}
+
+	db := r.db.WithContext(ctx).
+		Model(&entity.Payment{}).
+		Where("party_type = ?", string(utils.PaymentPartySupplier)).
+		Where("direction = ?", "OUT").
+		Where("party_id IN ?", supplierIDs)
+
+	if strings.TrimSpace(filters.StartDate) != "" {
+		if dateFrom, err := utils.ParseDateString(filters.StartDate); err == nil {
+			db = db.Where("DATE(payment_date) >= ?", dateFrom)
+		}
+	}
+
+	if strings.TrimSpace(filters.EndDate) != "" {
+		if dateTo, err := utils.ParseDateString(filters.EndDate); err == nil {
+			db = db.Where("DATE(payment_date) <= ?", dateTo)
+		}
+	}
+
+	var payments []entity.Payment
+	if err := db.
+		Order("payment_date ASC, id ASC").
+		Find(&payments).Error; err != nil {
+		return nil, err
+	}
+
+	return payments, nil
+}
+
 func (r *debtSupplierRepositoryImpl) getPurchaseIDs(ctx context.Context, supplierIDs []uint, filters *validation.DebtSupplierQuery) ([]uint, error) {
 	dateColumn := resolveDebtSupplierDateColumn(filters.FilterBy)
 
@@ -219,3 +255,76 @@ func (r *debtSupplierRepositoryImpl) GetPaymentTotalsByReferences(ctx context.Co
 
 	return result, nil
 }
+
+func (r *debtSupplierRepositoryImpl) GetPurchaseTotalsBeforeDate(ctx context.Context, supplierIDs []uint, filters *validation.DebtSupplierQuery) (map[uint]float64, error) {
+	if len(supplierIDs) == 0 || strings.TrimSpace(filters.StartDate) == "" {
+		return map[uint]float64{}, nil
+	}
+
+	dateFrom, err := utils.ParseDateString(filters.StartDate)
+	if err != nil {
+		return map[uint]float64{}, nil
+	}
+
+	dateColumn := resolveDebtSupplierDateColumn(filters.FilterBy)
+
+	type purchaseTotalRow struct {
+		SupplierID uint    `gorm:"column:supplier_id"`
+		Total      float64 `gorm:"column:total"`
+	}
+
+	rows := make([]purchaseTotalRow, 0)
+	if err := r.db.WithContext(ctx).
+		Table("purchases").
+		Select("purchases.supplier_id AS supplier_id, SUM(purchase_items.total_price) AS total").
+		Joins("JOIN purchase_items ON purchase_items.purchase_id = purchases.id").
+		Where("purchases.supplier_id IN ?", supplierIDs).
+		Where(fmt.Sprintf("DATE(%s) < ?", dateColumn), dateFrom).
+		Group("purchases.supplier_id").
+		Scan(&rows).Error; err != nil {
+		return nil, err
+	}
+
+	result := make(map[uint]float64, len(rows))
+	for _, row := range rows {
+		result[row.SupplierID] = row.Total
+	}
+
+	return result, nil
+}
+
+func (r *debtSupplierRepositoryImpl) GetPaymentTotalsBeforeDate(ctx context.Context, supplierIDs []uint, filters *validation.DebtSupplierQuery) (map[uint]float64, error) {
+	if len(supplierIDs) == 0 || strings.TrimSpace(filters.StartDate) == "" {
+		return map[uint]float64{}, nil
+	}
+
+	dateFrom, err := utils.ParseDateString(filters.StartDate)
+	if err != nil {
+		return map[uint]float64{}, nil
+	}
+
+	type paymentTotalRow struct {
+		SupplierID uint    `gorm:"column:supplier_id"`
+		Total      float64 `gorm:"column:total"`
+	}
+
+	rows := make([]paymentTotalRow, 0)
+	if err := r.db.WithContext(ctx).
+		Model(&entity.Payment{}).
+		Select("party_id AS supplier_id, SUM(nominal) AS total").
+		Where("party_type = ?", string(utils.PaymentPartySupplier)).
+		Where("direction = ?", "OUT").
+		Where("party_id IN ?", supplierIDs).
+		Where("DATE(payment_date) < ?", dateFrom).
+		Group("party_id").
+		Scan(&rows).Error; err != nil {
+		return nil, err
+	}
+
+	result := make(map[uint]float64, len(rows))
+	for _, row := range rows {
+		result[row.SupplierID] = row.Total
+	}
+
+	return result, nil
+}
diff --git a/internal/modules/repports/services/repport.service.go b/internal/modules/repports/services/repport.service.go
index e54d8674..a36d4d21 100644
--- a/internal/modules/repports/services/repport.service.go
+++ b/internal/modules/repports/services/repport.service.go
@@ -643,8 +643,8 @@ func (s *repportService) GetPurchaseSupplier(c *fiber.Ctx, params *validation.Pu
 }
 
 func (s *repportService) GetDebtSupplier(c *fiber.Ctx, params *validation.DebtSupplierQuery) ([]dto.DebtSupplierDTO, int64, error) {
-	if params.FilterBy == "" {
-		params.FilterBy = "do_date"
+	if params.FilterBy == "" || strings.EqualFold(strings.TrimSpace(params.FilterBy), "do_date") {
+		params.FilterBy = "received_date"
 	}
 
 	if err := s.Validate.Struct(params); err != nil {
@@ -676,6 +676,11 @@ func (s *repportService) GetDebtSupplier(c *fiber.Ctx, params *validation.DebtSu
 		return nil, 0, err
 	}
 
+	payments, err := s.DebtSupplierRepo.GetPaymentsBySuppliers(c.Context(), supplierIDs, params)
+	if err != nil {
+		return nil, 0, err
+	}
+
 	purchasesBySupplier := make(map[uint][]entity.Purchase, len(supplierIDs))
 	references := make([]string, 0)
 	seenRefs := make(map[string]struct{})
@@ -698,6 +703,21 @@ func (s *repportService) GetDebtSupplier(c *fiber.Ctx, params *validation.DebtSu
 		return nil, 0, err
 	}
 
+	paymentsBySupplier := make(map[uint][]entity.Payment, len(supplierIDs))
+	for _, payment := range payments {
+		paymentsBySupplier[payment.PartyId] = append(paymentsBySupplier[payment.PartyId], payment)
+	}
+
+	initialPurchaseTotals, err := s.DebtSupplierRepo.GetPurchaseTotalsBeforeDate(c.Context(), supplierIDs, params)
+	if err != nil {
+		return nil, 0, err
+	}
+
+	initialPaymentTotals, err := s.DebtSupplierRepo.GetPaymentTotalsBeforeDate(c.Context(), supplierIDs, params)
+	if err != nil {
+		return nil, 0, err
+	}
+
 	location, err := time.LoadLocation("Asia/Jakarta")
 	if err != nil {
 		return nil, 0, fiber.NewError(fiber.StatusInternalServerError, "failed to load timezone configuration")
@@ -711,29 +731,81 @@ func (s *repportService) GetDebtSupplier(c *fiber.Ctx, params *validation.DebtSu
 			continue
 		}
 
+		initialBalance := initialPaymentTotals[supplierID] - initialPurchaseTotals[supplierID]
+
 		items := purchasesBySupplier[supplierID]
-		rows := make([]dto.DebtSupplierRowDTO, 0, len(items))
+		paymentItems := paymentsBySupplier[supplierID]
+		rows := make([]dto.DebtSupplierRowDTO, 0, len(items)+len(paymentItems))
 		total := dto.DebtSupplierTotalDTO{}
 
+		type debtSupplierRowItem struct {
+			Row          dto.DebtSupplierRowDTO
+			SortTime     time.Time
+			Order        int
+			DeltaBalance float64
+			CountTotals  bool
+		}
+
+		combinedRows := make([]debtSupplierRowItem, 0, len(items)+len(paymentItems))
 		for _, purchase := range items {
 			row := buildDebtSupplierRow(purchase, paymentTotals, now, location)
-			rows = append(rows, row)
+			sortTime := resolveDebtSupplierSortTime(purchase, params.FilterBy, location)
+			combinedRows = append(combinedRows, debtSupplierRowItem{
+				Row:          row,
+				SortTime:     sortTime,
+				Order:        0,
+				DeltaBalance: -row.TotalPrice,
+				CountTotals:  true,
+			})
+		}
 
-			if row.Aging > total.Aging {
-				total.Aging = row.Aging
+		for _, payment := range paymentItems {
+			row := buildDebtSupplierPaymentRow(payment, location)
+			sortTime := payment.PaymentDate.In(location)
+			combinedRows = append(combinedRows, debtSupplierRowItem{
+				Row:          row,
+				SortTime:     sortTime,
+				Order:        1,
+				DeltaBalance: payment.Nominal,
+				CountTotals:  false,
+			})
+		}
+
+		sort.SliceStable(combinedRows, func(i, j int) bool {
+			if combinedRows[i].SortTime.Equal(combinedRows[j].SortTime) {
+				return combinedRows[i].Order < combinedRows[j].Order
+			}
+			return combinedRows[i].SortTime.Before(combinedRows[j].SortTime)
+		})
+
+		balance := initialBalance
+		for i := range combinedRows {
+			balance += combinedRows[i].DeltaBalance
+			combinedRows[i].Row.Balance = balance
+
+			if combinedRows[i].CountTotals {
+				row := combinedRows[i].Row
+				if row.Aging > total.Aging {
+					total.Aging = row.Aging
+				}
+				total.TotalPrice += row.TotalPrice
+				total.PaymentPrice += row.PaymentPrice
+				total.DebtPrice += row.DebtPrice
+			} else {
+				combinedRows[i].Row.DebtPrice = balance
 			}
-			total.TotalPrice += row.TotalPrice
-			total.PaymentPrice += row.PaymentPrice
-			total.DebtPrice += row.DebtPrice
 		}
 
 		sortDesc := strings.EqualFold(params.SortOrder, "desc")
-		sort.SliceStable(rows, func(i, j int) bool {
-			if sortDesc {
-				return rows[i].PrDate > rows[j].PrDate
+		if sortDesc {
+			for i := len(combinedRows) - 1; i >= 0; i-- {
+				rows = append(rows, combinedRows[i].Row)
 			}
-			return rows[i].PrDate < rows[j].PrDate
-		})
+		} else {
+			for i := range combinedRows {
+				rows = append(rows, combinedRows[i].Row)
+			}
+		}
 
 		var supplierDTORef *supplierDTO.SupplierRelationDTO
 		if supplier.Id != 0 {
@@ -742,9 +814,10 @@ func (s *repportService) GetDebtSupplier(c *fiber.Ctx, params *validation.DebtSu
 		}
 
 		result = append(result, dto.DebtSupplierDTO{
-			Supplier: supplierDTORef,
-			Rows:     rows,
-			Total:    total,
+			Supplier:       supplierDTORef,
+			InitialBalance: initialBalance,
+			Rows:           rows,
+			Total:          total,
 		})
 	}
 
@@ -770,6 +843,7 @@ func buildDebtSupplierRow(purchase entity.Purchase, paymentTotals map[string]flo
 
 	totalPrice := 0.0
 	travelNumber := "-"
+	receivedDate := ""
 	var area *areaDTO.AreaRelationDTO
 	var warehouse *warehouseDTO.WarehouseRelationDTO
 
@@ -788,8 +862,19 @@ func buildDebtSupplierRow(purchase entity.Purchase, paymentTotals map[string]flo
 			}
 		}
 
+		earliestReceived := time.Time{}
 		for _, item := range purchase.Items {
 			totalPrice += item.TotalPrice
+			if item.ReceivedDate == nil || item.ReceivedDate.IsZero() {
+				continue
+			}
+			received := item.ReceivedDate.In(loc)
+			if earliestReceived.IsZero() || received.Before(earliestReceived) {
+				earliestReceived = received
+			}
+		}
+		if !earliestReceived.IsZero() {
+			receivedDate = earliestReceived.Format("2006-01-02")
 		}
 	}
 
@@ -821,8 +906,8 @@ func buildDebtSupplierRow(purchase entity.Purchase, paymentTotals map[string]flo
 	return dto.DebtSupplierRowDTO{
 		PrNumber:     prNumber,
 		PoNumber:     poNumber,
-		PrDate:       prDate.Format("2006-01-02"),
 		PoDate:       poDate,
+		ReceivedDate: receivedDate,
 		Aging:        aging,
 		Area:         area,
 		Warehouse:    warehouse,
@@ -836,6 +921,62 @@ func buildDebtSupplierRow(purchase entity.Purchase, paymentTotals map[string]flo
 	}
 }
 
+func buildDebtSupplierPaymentRow(payment entity.Payment, loc *time.Location) dto.DebtSupplierRowDTO {
+	referenceNumber := ""
+	if payment.ReferenceNumber != nil {
+		referenceNumber = *payment.ReferenceNumber
+	}
+
+	prNumber := payment.PaymentCode
+	if strings.TrimSpace(prNumber) == "" {
+		prNumber = referenceNumber
+	}
+
+	return dto.DebtSupplierRowDTO{
+		PrNumber:     prNumber,
+		PoNumber:     referenceNumber,
+		PoDate:       "-",
+		ReceivedDate: payment.PaymentDate.In(loc).Format("2006-01-02"),
+		Aging:        0,
+		Area:         nil,
+		Warehouse:    nil,
+		DueDate:      "-",
+		DueStatus:    "-",
+		TotalPrice:   0,
+		PaymentPrice: payment.Nominal,
+		DebtPrice:    0,
+		Status:       "Pembayaran",
+		TravelNumber: "-",
+	}
+}
+
+func resolveDebtSupplierSortTime(purchase entity.Purchase, filterBy string, loc *time.Location) time.Time {
+	switch strings.ToLower(strings.TrimSpace(filterBy)) {
+	case "po_date":
+		if purchase.PoDate != nil && !purchase.PoDate.IsZero() {
+			return purchase.PoDate.In(loc)
+		}
+	case "pr_date":
+		return purchase.CreatedAt.In(loc)
+	default:
+		earliest := time.Time{}
+		for _, item := range purchase.Items {
+			if item.ReceivedDate == nil || item.ReceivedDate.IsZero() {
+				continue
+			}
+			received := item.ReceivedDate.In(loc)
+			if earliest.IsZero() || received.Before(earliest) {
+				earliest = received
+			}
+		}
+		if !earliest.IsZero() {
+			return earliest
+		}
+	}
+
+	return purchase.CreatedAt.In(loc)
+}
+
 func (s *repportService) GetHppPerKandang(ctx *fiber.Ctx) (*dto.HppPerKandangResponseData, *dto.HppPerKandangMetaDTO, error) {
 	params, filters, err := s.parseHppPerKandangQuery(ctx)
 	if err != nil {
diff --git a/internal/modules/repports/validations/repport.validation.go b/internal/modules/repports/validations/repport.validation.go
index 6c80275f..5dde8f51 100644
--- a/internal/modules/repports/validations/repport.validation.go
+++ b/internal/modules/repports/validations/repport.validation.go
@@ -23,6 +23,7 @@ type MarketingQuery struct {
 	ProductId     int64  `query:"product_id" validate:"omitempty"`
 	WarehouseId   int64  `query:"warehouse_id" validate:"omitempty"`
 	SalesPersonId int64  `query:"sales_person_id" validate:"omitempty"`
+	MarketingType string `query:"marketing_type" validate:"omitempty,oneof=ayam telur trading"`
 	FilterBy      string `query:"filter_by" validate:"omitempty,oneof=so_date realization_date"`
 	StartDate     string `query:"start_date" validate:"omitempty,datetime=2006-01-02"`
 	EndDate       string `query:"end_date" validate:"omitempty,datetime=2006-01-02"`
@@ -49,7 +50,7 @@ type DebtSupplierQuery struct {
 	SupplierIDs []int64 `query:"-" validate:"omitempty,dive,gt=0"`
 	StartDate   string  `query:"start_date" validate:"omitempty,datetime=2006-01-02"`
 	EndDate     string  `query:"end_date" validate:"omitempty,datetime=2006-01-02"`
-	FilterBy    string  `query:"filter_by" validate:"omitempty,oneof=do_date po_date pr_date"`
+	FilterBy    string  `query:"filter_by" validate:"omitempty,oneof=received_date po_date pr_date do_date"`
 	SortOrder   string  `query:"sort_order" validate:"omitempty,oneof=asc desc"`
 }
 
diff --git a/internal/utils/constant.go b/internal/utils/constant.go
index 35ce3132..7d12f5c6 100644
--- a/internal/utils/constant.go
+++ b/internal/utils/constant.go
@@ -354,20 +354,22 @@ var MarketingApprovalSteps = map[approvalutils.ApprovalStep]string{
 // -------------------------------------------------------------------
 
 const (
-	ApprovalWorkflowExpense approvalutils.ApprovalWorkflowKey = approvalutils.ApprovalWorkflowKey("EXPENSES")
-	ExpenseStepPengajuan    approvalutils.ApprovalStep        = 1
-	ExpenseStepManager      approvalutils.ApprovalStep        = 2
-	ExpenseStepFinance      approvalutils.ApprovalStep        = 3
-	ExpenseStepRealisasi    approvalutils.ApprovalStep        = 4
-	ExpenseStepSelesai      approvalutils.ApprovalStep        = 5
+	ApprovalWorkflowExpense      approvalutils.ApprovalWorkflowKey = approvalutils.ApprovalWorkflowKey("EXPENSES")
+	ExpenseStepPengajuan         approvalutils.ApprovalStep        = 1
+	ExpenseStepHeadArea          approvalutils.ApprovalStep        = 2
+	ExpenseStepUnitVicePresident approvalutils.ApprovalStep        = 3
+	ExpenseStepFinance           approvalutils.ApprovalStep        = 4
+	ExpenseStepRealisasi         approvalutils.ApprovalStep        = 5
+	ExpenseStepSelesai           approvalutils.ApprovalStep        = 6
 )
 
 var ExpenseApprovalSteps = map[approvalutils.ApprovalStep]string{
-	ExpenseStepPengajuan: "Pengajuan",
-	ExpenseStepManager:   "Approval Manager",
-	ExpenseStepFinance:   "Approval Finance",
-	ExpenseStepRealisasi: "Realisasi",
-	ExpenseStepSelesai:   "Selesai",
+	ExpenseStepPengajuan:         "Pengajuan",
+	ExpenseStepHeadArea:          "Approval Head Area",
+	ExpenseStepUnitVicePresident: "Approval Business Unit Vice President",
+	ExpenseStepFinance:           "Approval Finance",
+	ExpenseStepRealisasi:         "Realisasi",
+	ExpenseStepSelesai:           "Selesai",
 }
 
 // -------------------------------------------------------------------