Feat[BE-260]: create BOP migration

internal/database/migrations/20251117034538_create_expense_realizations_table.up.sql

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+CREATE TABLE expense_realizations (
+    id BIGSERIAL PRIMARY KEY,
+    expense_nonstock_id BIGINT,
+    realization_qty NUMERIC(15, 3) NOT NULL,
+    realization_unit_price NUMERIC(15, 3) NOT NULL,
+    realization_total_price NUMERIC(15, 3) NOT NULL,
+    realization_date DATE NOT NULL,
+    note TEXT,
+    created_by BIGINT,
+    created_at TIMESTAMPTZ DEFAULT now(),
+    updated_at TIMESTAMPTZ DEFAULT now(),
+    deleted_at TIMESTAMPTZ
+);
+
+-- Tambahkan Foreign Key ke expense_nonstocks
+DO $$
+BEGIN
+    IF EXISTS (SELECT 1 FROM pg_tables WHERE tablename = 'expense_nonstocks') THEN
+        ALTER TABLE expense_realizations
+            ADD CONSTRAINT fk_expense_realizations_nonstock_id 
+            FOREIGN KEY (expense_nonstock_id) REFERENCES expense_nonstocks(id);
+    END IF;
+END $$;
+
+-- Tambahkan Foreign Key ke users (created_by)
+DO $$
+BEGIN
+    IF EXISTS (SELECT 1 FROM pg_tables WHERE tablename = 'users') THEN
+        ALTER TABLE expense_realizations
+            ADD CONSTRAINT fk_expense_realizations_created_by
+            FOREIGN KEY (created_by) REFERENCES users(id);
+    END IF;
+END $$;
+
+-- Index
+CREATE INDEX idx_expense_realizations_nonstock_id ON expense_realizations (expense_nonstock_id);
+
+CREATE INDEX idx_expense_realizations_date ON expense_realizations (realization_date);
+
+CREATE INDEX idx_expense_realizations_deleted_at ON expense_realizations (deleted_at);