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 10741bff..5d5290d3 100644
--- a/internal/middleware/permissions.go
+++ b/internal/middleware/permissions.go
@@ -22,18 +22,19 @@ 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/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/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/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/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/production/chickins/module.go b/internal/modules/production/chickins/module.go
index 143ebad2..09514f0d 100644
--- a/internal/modules/production/chickins/module.go
+++ b/internal/modules/production/chickins/module.go
@@ -14,6 +14,7 @@ import (
 
 	rProductWarehouse "gitlab.com/mbugroup/lti-api.git/internal/modules/inventory/product-warehouses/repositories"
 	rKandang "gitlab.com/mbugroup/lti-api.git/internal/modules/master/kandangs/repositories"
+	rProduct "gitlab.com/mbugroup/lti-api.git/internal/modules/master/products/repositories"
 	rWarehouse "gitlab.com/mbugroup/lti-api.git/internal/modules/master/warehouses/repositories"
 	rChickin "gitlab.com/mbugroup/lti-api.git/internal/modules/production/chickins/repositories"
 	sChickin "gitlab.com/mbugroup/lti-api.git/internal/modules/production/chickins/services"
@@ -38,6 +39,7 @@ func (ChickinModule) RegisterRoutes(router fiber.Router, db *gorm.DB, validate *
 	projectflockpopulationrepo := rProjectFlock.NewProjectFlockPopulationRepository(db)
 	projectFlockRepo := rProjectFlock.NewProjectflockRepository(db)
 	productWarehouseRepo := rProductWarehouse.NewProductWarehouseRepository(db)
+	productRepo := rProduct.NewProductRepository(db)
 	stockAllocationRepo := commonRepo.NewStockAllocationRepository(db)
 	fifoService := commonSvc.NewFifoService(db, stockAllocationRepo, productWarehouseRepo, utils.Log)
 	userRepo := rUser.NewUserRepository(db)
@@ -88,6 +90,7 @@ func (ChickinModule) RegisterRoutes(router fiber.Router, db *gorm.DB, validate *
 		kandangRepo,
 		warehouseRepo,
 		productWarehouseRepo,
+		productRepo,
 		projectFlockRepo,
 		projectflockkandangrepo,
 		projectflockpopulationrepo,
diff --git a/internal/modules/production/chickins/services/chickin.service.go b/internal/modules/production/chickins/services/chickin.service.go
index de49bb1e..eabe596c 100644
--- a/internal/modules/production/chickins/services/chickin.service.go
+++ b/internal/modules/production/chickins/services/chickin.service.go
@@ -12,6 +12,7 @@ import (
 	m "gitlab.com/mbugroup/lti-api.git/internal/middleware"
 	rProductWarehouse "gitlab.com/mbugroup/lti-api.git/internal/modules/inventory/product-warehouses/repositories"
 	KandangRepo "gitlab.com/mbugroup/lti-api.git/internal/modules/master/kandangs/repositories"
+	rProduct "gitlab.com/mbugroup/lti-api.git/internal/modules/master/products/repositories"
 	rWarehouse "gitlab.com/mbugroup/lti-api.git/internal/modules/master/warehouses/repositories"
 	repository "gitlab.com/mbugroup/lti-api.git/internal/modules/production/chickins/repositories"
 	validation "gitlab.com/mbugroup/lti-api.git/internal/modules/production/chickins/validations"
@@ -44,6 +45,7 @@ type chickinService struct {
 	KandangRepo                KandangRepo.KandangRepository
 	WarehouseRepo              rWarehouse.WarehouseRepository
 	ProductWarehouseRepo       rProductWarehouse.ProductWarehouseRepository
+	ProductRepo                rProduct.ProductRepository
 	ProjectFlockRepo           rProjectFlock.ProjectflockRepository
 	ProjectflockKandangRepo    rProjectFlock.ProjectFlockKandangRepository
 	ProjectflockPopulationRepo rProjectFlock.ProjectFlockPopulationRepository
@@ -52,7 +54,7 @@ type chickinService struct {
 	StockLogRepo               rStockLogs.StockLogRepository
 }
 
-func NewChickinService(repo repository.ProjectChickinRepository, kandangRepo KandangRepo.KandangRepository, warehouseRepo rWarehouse.WarehouseRepository, productWarehouseRepo rProductWarehouse.ProductWarehouseRepository, projectFlockRepo rProjectFlock.ProjectflockRepository, projectflockkandangRepo rProjectFlock.ProjectFlockKandangRepository, projectflockpopulationRepo rProjectFlock.ProjectFlockPopulationRepository, projectChickinDetailRepo repository.ProjectChickinDetailRepository, validate *validator.Validate, fifoSvc commonSvc.FifoService) ChickinService {
+func NewChickinService(repo repository.ProjectChickinRepository, kandangRepo KandangRepo.KandangRepository, warehouseRepo rWarehouse.WarehouseRepository, productWarehouseRepo rProductWarehouse.ProductWarehouseRepository, productRepo rProduct.ProductRepository, projectFlockRepo rProjectFlock.ProjectflockRepository, projectflockkandangRepo rProjectFlock.ProjectFlockKandangRepository, projectflockpopulationRepo rProjectFlock.ProjectFlockPopulationRepository, projectChickinDetailRepo repository.ProjectChickinDetailRepository, validate *validator.Validate, fifoSvc commonSvc.FifoService) ChickinService {
 	return &chickinService{
 		Log:                        utils.Log,
 		Validate:                   validate,
@@ -60,6 +62,7 @@ func NewChickinService(repo repository.ProjectChickinRepository, kandangRepo Kan
 		KandangRepo:                kandangRepo,
 		WarehouseRepo:              warehouseRepo,
 		ProductWarehouseRepo:       productWarehouseRepo,
+		ProductRepo:                productRepo,
 		ProjectFlockRepo:           projectFlockRepo,
 		ProjectflockKandangRepo:    projectflockkandangRepo,
 		ProjectflockPopulationRepo: projectflockpopulationRepo,
@@ -99,7 +102,6 @@ func (s chickinService) GetAll(c *fiber.Ctx, params *validation.Query) ([]entity
 		return db.Order("created_at DESC").Order("updated_at DESC")
 	})
 	if err != nil {
-		s.Log.Errorf("Failed to get chickins: %+v", err)
 		return nil, 0, err
 	}
 	return chickins, total, nil
@@ -347,7 +349,6 @@ func (s chickinService) UpdateOne(c *fiber.Ctx, req *validation.Update, id uint)
 		if errors.Is(err, gorm.ErrRecordNotFound) {
 			return nil, fiber.NewError(fiber.StatusNotFound, "Chickin not found")
 		}
-		s.Log.Errorf("Failed to update chickin: %+v", err)
 		return nil, err
 	}
 
@@ -380,7 +381,6 @@ func (s chickinService) DeleteOne(c *fiber.Ctx, id uint) error {
 		warehouseDeltas := make(map[uint]float64)
 		warehouseDeltas[chickin.ProductWarehouseId] += currentUsageQty
 		if err := s.adjustProductWarehouseQuantities(c.Context(), s.Repository.DB(), warehouseDeltas); err != nil {
-			s.Log.Errorf("Failed to adjust product warehouses for deleted chickin %d: %+v", chickin.Id, err)
 			return err
 		}
 	}
@@ -449,6 +449,7 @@ func (s chickinService) Approval(c *fiber.Ctx, req *validation.Approve) ([]entit
 
 		approvalSvc := commonSvc.NewApprovalService(commonRepo.NewApprovalRepository(dbTransaction))
 		chickinRepoTx := repository.NewChickinRepository(dbTransaction)
+		ProjectFlockPopulationRepotx := s.ProjectflockPopulationRepo.WithTx(dbTransaction)
 
 		for _, approvableID := range approvableIDs {
 			if _, err := approvalSvc.CreateApproval(
@@ -479,39 +480,55 @@ func (s chickinService) Approval(c *fiber.Ctx, req *validation.Approve) ([]entit
 
 				category := strings.ToUpper(strings.TrimSpace(kandangForApproval.ProjectFlock.Category))
 
+				var targetFlag utils.FlagType
 				if category == string(utils.ProjectFlockCategoryGrowing) {
-					warehouse, err := s.WarehouseRepo.GetByKandangID(c.Context(), kandangForApproval.KandangId)
-					if err != nil {
-						if errors.Is(err, gorm.ErrRecordNotFound) {
-							return fiber.NewError(fiber.StatusNotFound, fmt.Sprintf("Warehouse for kandang %d not found", kandangForApproval.KandangId))
-						}
-						return fiber.NewError(fiber.StatusInternalServerError, "Failed to get warehouse")
-					}
-
-					pfkID := approvableID
-					targetPW, err := s.getOrCreateProductWarehouse(c, warehouse.Id, "PULLET", dbTransaction, actorID, &pfkID)
-					if err != nil {
-						return fiber.NewError(fiber.StatusInternalServerError, "Failed to get/create PULLET product warehouse")
-					}
-					if err := s.convertChickinsToTarget(c, chickins, targetPW, dbTransaction, actorID); err != nil {
-						return fiber.NewError(fiber.StatusInternalServerError, "Failed to convert chickins to target")
-					}
+					targetFlag = utils.FlagPullet
 				} else if category == string(utils.ProjectFlockCategoryLaying) {
-					warehouse, err := s.WarehouseRepo.GetByKandangID(c.Context(), kandangForApproval.KandangId)
+					targetFlag = utils.FlagLayer
+				} else {
+					continue
+				}
+
+				for _, chickin := range chickins {
+					populationExists, err := ProjectFlockPopulationRepotx.ExistsByProjectChickinID(c.Context(), chickin.Id)
 					if err != nil {
-						if errors.Is(err, gorm.ErrRecordNotFound) {
-							return fiber.NewError(fiber.StatusNotFound, fmt.Sprintf("Warehouse for kandang %d not found", kandangForApproval.KandangId))
-						}
-						return fiber.NewError(fiber.StatusInternalServerError, "Failed to get warehouse")
+						return fiber.NewError(fiber.StatusInternalServerError, fmt.Sprintf("Failed to check population for chickin %d", chickin.Id))
+					}
+					if populationExists {
+						continue
 					}
 
-					pfkID := approvableID
-					targetPW, err := s.getOrCreateProductWarehouse(c, warehouse.Id, "LAYER", dbTransaction, actorID, &pfkID)
+					sourcePW, err := s.ProductWarehouseRepo.GetByID(c.Context(), chickin.ProductWarehouseId, func(db *gorm.DB) *gorm.DB {
+						return db.Preload("Product.Flags")
+					})
 					if err != nil {
-						return fiber.NewError(fiber.StatusInternalServerError, "Failed to get/create LAYER product warehouse")
+						return fiber.NewError(fiber.StatusInternalServerError, fmt.Sprintf("Failed to get product warehouse for chickin %d", chickin.Id))
 					}
-					if err := s.convertChickinsToTarget(c, chickins, targetPW, dbTransaction, actorID); err != nil {
-						return fiber.NewError(fiber.StatusInternalServerError, "Failed to convert chickins to target")
+
+					if err := s.autoAddFlagToProduct(c.Context(), dbTransaction, sourcePW.Product.Id, targetFlag); err != nil {
+						return fiber.NewError(fiber.StatusInternalServerError, fmt.Sprintf("Failed to auto-add flag to product %d", sourcePW.Product.Id))
+					}
+
+					population := &entity.ProjectFlockPopulation{
+						ProjectChickinId:   chickin.Id,
+						ProductWarehouseId: sourcePW.Id,
+						TotalQty:           0,
+						TotalUsedQty:       0,
+						Notes:              chickin.Notes,
+						CreatedBy:          actorID,
+					}
+					if err := ProjectFlockPopulationRepotx.CreateOne(c.Context(), population, nil); err != nil {
+						return fiber.NewError(fiber.StatusInternalServerError, fmt.Sprintf("Failed to create population for chickin %d", chickin.Id))
+					}
+
+					if err := chickinRepoTx.PatchOne(c.Context(), chickin.Id, map[string]any{
+						"pending_usage_qty": 0,
+					}, nil); err != nil {
+						return fiber.NewError(fiber.StatusInternalServerError, fmt.Sprintf("Failed to reset pending usage qty for chickin %d", chickin.Id))
+					}
+
+					if err := s.ReplenishChickinStocks(c.Context(), dbTransaction, &chickin, sourcePW, population, actorID); err != nil {
+						return fiber.NewError(fiber.StatusInternalServerError, fmt.Sprintf("Failed to replenish stock for chickin %d", chickin.Id))
 					}
 				}
 			}
@@ -534,7 +551,6 @@ func (s chickinService) Approval(c *fiber.Ctx, req *validation.Approve) ([]entit
 					warehouseDeltas := make(map[uint]float64)
 					warehouseDeltas[chickin.ProductWarehouseId] += chickin.UsageQty
 					if err := s.adjustProductWarehouseQuantities(c.Context(), dbTransaction, warehouseDeltas); err != nil {
-						s.Log.Errorf("Failed to adjust product warehouses for rejected chickin %d: %+v", chickin.Id, err)
 						return err
 					}
 
@@ -568,104 +584,35 @@ func (s chickinService) Approval(c *fiber.Ctx, req *validation.Approve) ([]entit
 	return updated, nil
 }
 
-func (s *chickinService) getOrCreateProductWarehouse(ctx *fiber.Ctx, warehouseId uint, categoryCode string, dbTransaction *gorm.DB, actorID uint, projectFlockKandangId *uint) (*entity.ProductWarehouse, error) {
-
-	products, err := s.ProductWarehouseRepo.GetByFlagAndWarehouseID(ctx.Context(), categoryCode, warehouseId)
-	if err == nil && len(products) > 0 {
-		existingPW := &products[0]
-
-		if existingPW.ProjectFlockKandangId == nil && projectFlockKandangId != nil {
-			existingPW.ProjectFlockKandangId = projectFlockKandangId
-			if err := s.ProductWarehouseRepo.WithTx(dbTransaction).UpdateOne(ctx.Context(), existingPW.Id, existingPW, nil); err != nil {
-				return nil, fmt.Errorf("failed to update %s product warehouse with project_flock_kandang_id: %w", categoryCode, err)
-			}
-		}
-		return existingPW, nil
+// autoAddFlagToProduct adds target flag to product if not already present (idempotent)
+func (s *chickinService) autoAddFlagToProduct(ctx context.Context, tx *gorm.DB, productID uint, targetFlag utils.FlagType) error {
+	if s.ProductRepo == nil {
+		return nil
 	}
 
-	product, err := s.ProductWarehouseRepo.GetFirstProductByFlag(ctx.Context(), categoryCode)
+	currentFlags, err := s.ProductRepo.GetFlags(ctx, productID)
 	if err != nil {
-		return nil, fmt.Errorf("failed to get %s product: %w", categoryCode, err)
-	}
-	if product == nil {
-		return nil, fmt.Errorf("no %s product found in system", categoryCode)
+		return fmt.Errorf("failed to get product flags: %w", err)
 	}
 
-	newPW := &entity.ProductWarehouse{
-		ProductId:             product.Id,
-		WarehouseId:           warehouseId,
-		ProjectFlockKandangId: projectFlockKandangId,
-		Quantity:              0,
+	hasTargetFlag := false
+	currentFlagNames := make([]string, 0, len(currentFlags))
+	for _, flag := range currentFlags {
+		currentFlagNames = append(currentFlagNames, flag.Name)
+		if flag.Name == string(targetFlag) {
+			hasTargetFlag = true
+		}
 	}
 
-	if err := s.ProductWarehouseRepo.WithTx(dbTransaction).CreateOne(ctx.Context(), newPW, nil); err != nil {
-		return nil, fmt.Errorf("failed to create %s product warehouse: %w", categoryCode, err)
+	if hasTargetFlag {
+		return nil
 	}
 
-	return newPW, nil
-}
-
-func (s *chickinService) convertChickinsToTarget(ctx *fiber.Ctx, chickins []entity.ProjectChickin, targetPW *entity.ProductWarehouse, dbTransaction *gorm.DB, actorID uint) error {
-
-	if targetPW == nil || targetPW.Id == 0 {
-		return fmt.Errorf("invalid target product warehouse")
+	newFlags := append(currentFlagNames, string(targetFlag))
+	if err := s.ProductRepo.SyncFlags(ctx, tx, productID, newFlags); err != nil {
+		return fmt.Errorf("failed to sync flags: %w", err)
 	}
 
-	ProjectFlockPopulationRepotx := s.ProjectflockPopulationRepo.WithTx(dbTransaction)
-	chickinRepoTx := s.Repository.WithTx(dbTransaction)
-
-	var totalQuantityAdded float64
-
-	for _, chickin := range chickins {
-
-		populationExists, err := ProjectFlockPopulationRepotx.ExistsByProjectChickinID(ctx.Context(), chickin.Id)
-		if err != nil {
-			return fmt.Errorf("failed to check population existence for chickin %d: %w", chickin.Id, err)
-		}
-
-		if populationExists {
-			s.Log.Infof("population already exists for chickin %d, skipping", chickin.Id)
-			continue
-		}
-
-		quantityToConvert := chickin.UsageQty
-
-		population := &entity.ProjectFlockPopulation{
-			ProjectChickinId:   chickin.Id,
-			ProductWarehouseId: targetPW.Id,
-			TotalQty:           0, // Will be set by FIFO Replenish
-			TotalUsedQty:       0,
-			Notes:              chickin.Notes,
-			CreatedBy:          actorID,
-		}
-		if err := ProjectFlockPopulationRepotx.CreateOne(ctx.Context(), population, nil); err != nil {
-			return err
-		}
-
-		// Reset PendingUsageQty to 0 since population has been created
-		if err := chickinRepoTx.PatchOne(ctx.Context(), chickin.Id, map[string]any{
-			"pending_usage_qty": 0,
-		}, nil); err != nil {
-			return fmt.Errorf("failed to reset pending usage qty for chickin %d: %w", chickin.Id, err)
-		}
-
-		// Replenish stock to target ProductWarehouse based on source flag
-		// StockableKey is PROJECT_CHICKIN but StockableID refers to Population ID
-		if err := s.ReplenishChickinStocks(ctx.Context(), dbTransaction, &chickin, targetPW, population, actorID); err != nil {
-			s.Log.Errorf("Failed to replenish stock for chickin %d: %+v", chickin.Id, err)
-			return err
-		}
-
-		totalQuantityAdded += quantityToConvert
-	}
-
-	// NOTE: ProductWarehouse target sudah ditambah melalui ReplenishChickinStocks
-	// yang dipanggil di atas untuk setiap chickin berdasarkan flag source:
-	// - DOC → replenish ke PULLET
-	// - PULLET → replenish ke LAYER
-	// - LAYER → tidak perlu replenish (sudah final)
-	// - DOC+PULLET+LAYER → replenish ke dirinya sendiri
-
 	return nil
 }
 
@@ -674,9 +621,6 @@ func (s *chickinService) ConsumeChickinStocks(ctx context.Context, tx *gorm.DB,
 		return nil
 	}
 
-	s.Log.Infof("ConsumeChickinStocks: chickin_id=%d, product_warehouse_id=%d, desired_qty=%.3f",
-		chickin.Id, chickin.ProductWarehouseId, desiredQty)
-
 	result, err := s.FifoSvc.Consume(ctx, commonSvc.StockConsumeRequest{
 		UsableKey:          chickinUsableKey,
 		UsableID:           chickin.Id,
@@ -686,13 +630,9 @@ func (s *chickinService) ConsumeChickinStocks(ctx context.Context, tx *gorm.DB,
 		Tx:                 tx,
 	})
 	if err != nil {
-		s.Log.Errorf("Failed to consume FIFO stock for chickin %d: %+v", chickin.Id, err)
 		return err
 	}
 
-	s.Log.Infof("ConsumeChickinStocks result: usage_qty=%.3f, pending_qty=%.3f, allocated_allocations=%d",
-		result.UsageQuantity, result.PendingQuantity, len(result.AddedAllocations))
-
 	if err := s.Repository.UpdateUsageFields(ctx, tx, chickin.Id, result.UsageQuantity, result.PendingQuantity); err != nil {
 		return err
 	}
@@ -706,10 +646,7 @@ func (s *chickinService) ConsumeChickinStocks(ctx context.Context, tx *gorm.DB,
 			CreatedBy:          actorID,
 			Notes:              fmt.Sprintf("Chickin #%d", chickin.Id),
 		}
-		if err := s.StockLogRepo.CreateOne(ctx, decreaseLog, nil); err != nil {
-			s.Log.Errorf("Failed to create stock log for chickin %d: %+v", chickin.Id, err)
-
-		}
+		s.StockLogRepo.CreateOne(ctx, decreaseLog, nil)
 	}
 
 	return nil
@@ -720,93 +657,17 @@ func (s *chickinService) ReplenishChickinStocks(ctx context.Context, tx *gorm.DB
 		return nil
 	}
 
-	sourcePW, err := s.ProductWarehouseRepo.GetByID(ctx, chickin.ProductWarehouseId, func(db *gorm.DB) *gorm.DB {
-		return db.Preload("Product.Flags")
+	_, err := s.FifoSvc.Replenish(ctx, commonSvc.StockReplenishRequest{
+		StockableKey:       fifo.StockableKeyProjectFlockPopulation,
+		StockableID:        population.Id,
+		ProductWarehouseID: targetPW.Id,
+		Quantity:           chickin.UsageQty,
+		Tx:                 tx,
 	})
 	if err != nil {
-
 		return err
 	}
-	if sourcePW == nil || sourcePW.Product.Id == 0 {
-		return fmt.Errorf("source product warehouse or product not found for chickin %d", chickin.Id)
-	}
 
-	sourceFlags := sourcePW.Product.Flags
-	if len(sourceFlags) == 0 {
-		s.Log.Warnf("Source product %d has no flags, skipping replenish for chickin %d", sourcePW.Product.Id, chickin.Id)
-		return nil
-	}
-
-	hasDoc := false
-	hasPullet := false
-	hasLayer := false
-	for _, flag := range sourceFlags {
-		flagName := utils.FlagType(flag.Name)
-		if flagName == utils.FlagDOC {
-			hasDoc = true
-		} else if flagName == utils.FlagPullet {
-			hasPullet = true
-		} else if flagName == utils.FlagLayer {
-			hasLayer = true
-		}
-	}
-
-	if hasDoc && hasPullet && hasLayer {
-		s.Log.Infof("Chickin %d has mixed flags (DOC+PULLET+LAYER), replenishing to source PW %d", chickin.Id, sourcePW.Id)
-		_, err = s.FifoSvc.Replenish(ctx, commonSvc.StockReplenishRequest{
-			StockableKey:       fifo.StockableKeyProjectFlockPopulation,
-			StockableID:        population.Id,
-			ProductWarehouseID: sourcePW.Id,
-			Quantity:           chickin.UsageQty,
-			Tx:                 tx,
-		})
-		if err != nil {
-			s.Log.Errorf("Failed to replenish stock to source PW for chickin %d: %+v", chickin.Id, err)
-			return err
-		}
-		return nil
-	}
-
-	// LAYER only - no replenish needed
-	if hasLayer && !hasDoc && !hasPullet {
-		s.Log.Infof("Chickin %d has LAYER flag only, skipping replenish", chickin.Id)
-		return nil
-	}
-
-	if hasDoc && !hasPullet && !hasLayer {
-		s.Log.Infof("Chickin %d has DOC flag, replenishing to PULLET PW %d", chickin.Id, targetPW.Id)
-		_, err = s.FifoSvc.Replenish(ctx, commonSvc.StockReplenishRequest{
-			StockableKey:       fifo.StockableKeyProjectFlockPopulation,
-			StockableID:        population.Id,
-			ProductWarehouseID: targetPW.Id,
-			Quantity:           chickin.UsageQty,
-			Tx:                 tx,
-		})
-		if err != nil {
-			s.Log.Errorf("Failed to replenish stock to PULLET PW for chickin %d: %+v", chickin.Id, err)
-			return err
-		}
-		return nil
-	}
-
-	if hasPullet && !hasDoc && !hasLayer {
-		s.Log.Infof("Chickin %d has PULLET flag, replenishing to LAYER PW %d", chickin.Id, targetPW.Id)
-		_, err = s.FifoSvc.Replenish(ctx, commonSvc.StockReplenishRequest{
-			StockableKey:       fifo.StockableKeyProjectFlockPopulation,
-			StockableID:        population.Id,
-			ProductWarehouseID: targetPW.Id,
-			Quantity:           chickin.UsageQty,
-			Tx:                 tx,
-		})
-		if err != nil {
-			s.Log.Errorf("Failed to replenish stock to LAYER PW for chickin %d: %+v", chickin.Id, err)
-			return err
-		}
-		return nil
-	}
-
-	// Other combinations (e.g., DOC + PULLET without LAYER) - skip for now
-	s.Log.Warnf("Chickin %d has unsupported flag combination, skipping replenish", chickin.Id)
 	return nil
 }
 
@@ -825,7 +686,6 @@ func (s *chickinService) ReleaseChickinStocks(ctx context.Context, tx *gorm.DB,
 		UsableID:  chickin.Id,
 		Tx:        tx,
 	}); err != nil {
-		s.Log.Errorf("Failed to release FIFO stock for chickin %d: %+v", chickin.Id, err)
 		return err
 	}
 
@@ -842,9 +702,7 @@ func (s *chickinService) ReleaseChickinStocks(ctx context.Context, tx *gorm.DB,
 			CreatedBy:          actorID,
 			Notes:              fmt.Sprintf("Chickin #%d - Stock released", chickin.Id),
 		}
-		if err := s.StockLogRepo.CreateOne(ctx, increaseLog, nil); err != nil {
-			s.Log.Errorf("Failed to create stock log for released chickin %d: %+v", chickin.Id, err)
-		}
+		s.StockLogRepo.CreateOne(ctx, increaseLog, nil)
 	}
 
 	return nil
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/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/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 c7576e5f..5f3cbbad 100644
--- a/internal/modules/repports/services/repport.service.go
+++ b/internal/modules/repports/services/repport.service.go
@@ -642,8 +642,8 @@ 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 {
@@ -675,6 +675,11 @@ 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{})
@@ -697,6 +702,21 @@ 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")
@@ -710,29 +730,81 @@ 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 {
@@ -741,9 +813,10 @@ 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,
 		})
 	}
 
@@ -769,6 +842,7 @@ func buildDebtSupplierRow(purchase entity.Purchase, paymentTotals map[string]flo
 
 	totalPrice := 0.0
 	travelNumber := "-"
+	receivedDate := ""
 	var area *areaDTO.AreaRelationDTO
 	var warehouse *warehouseDTO.WarehouseRelationDTO
 
@@ -787,8 +861,19 @@ 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")
 		}
 	}
 
@@ -820,8 +905,8 @@ 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,
@@ -835,6 +920,62 @@ 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..5b60a31f 100644
--- a/internal/modules/repports/validations/repport.validation.go
+++ b/internal/modules/repports/validations/repport.validation.go
@@ -49,7 +49,7 @@ 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",
 }
 
 // -------------------------------------------------------------------