Feat[BE-260]: create BOP migration

internal/database/migrations/20251117034511_create_expenses_table.up.sql

@@ -0,0 +1,44 @@
+CREATE TABLE expenses (
+    id BIGSERIAL PRIMARY KEY,
+    reference_number VARCHAR, -- format => BOP-LTI-0001 = 0001 is increment
+    supplier_id BIGINT NULL,
+    category VARCHAR(50) NOT NULL CHECK (
+        category IN ('BOP', 'NON-BOP')
+    ),
+    po_number VARCHAR(50) UNIQUE NOT NULL,
+    document_path JSON,
+    expense_date DATE NOT NULL,
+    grand_total NUMERIC(15, 3) DEFAULT 0,
+    note TEXT,
+    created_by BIGINT,
+    created_at TIMESTAMPTZ DEFAULT now(),
+    updated_at TIMESTAMPTZ DEFAULT now(),
+    deleted_at TIMESTAMPTZ
+);
+
+-- Tambahkan Foreign Key ke suppliers
+DO $$
+BEGIN
+    IF EXISTS (SELECT 1 FROM pg_tables WHERE tablename = 'suppliers') THEN
+        ALTER TABLE expenses
+            ADD CONSTRAINT fk_expenses_supplier_id 
+            FOREIGN KEY (supplier_id) REFERENCES suppliers(id);
+    END IF;
+END $$;
+
+-- Tambahkan Foreign Key ke users (created_by)
+DO $$
+BEGIN
+    IF EXISTS (SELECT 1 FROM pg_tables WHERE tablename = 'users') THEN
+        ALTER TABLE expenses
+            ADD CONSTRAINT fk_expenses_created_by
+            FOREIGN KEY (created_by) REFERENCES users(id);
+    END IF;
+END $$;
+
+-- Index
+CREATE INDEX idx_expenses_supplier_id ON expenses (supplier_id);
+
+CREATE INDEX idx_expenses_expense_date ON expenses (expense_date);
+
+CREATE INDEX idx_expenses_deleted_at ON expenses (deleted_at);