diff --git a/src/components/pages/expense/ExpensesTable.tsx b/src/components/pages/expense/ExpensesTable.tsx
index fc6f6d13..01573a31 100644
--- a/src/components/pages/expense/ExpensesTable.tsx
+++ b/src/components/pages/expense/ExpensesTable.tsx
@@ -1,6 +1,6 @@
 'use client';
 
-import { ChangeEventHandler, useEffect, useState } from 'react';
+import { ChangeEventHandler, useEffect, useMemo, useState } from 'react';
 import useSWR from 'swr';
 import {
   CellContext,
@@ -31,13 +31,14 @@ import DateInput from '@/components/input/DateInput';
 
 import { Expense } from '@/types/api/expense';
 import { ExpenseApi } from '@/services/api/expense';
-import { cn, formatCurrency } from '@/lib/helper';
+import { cn, formatCurrency, formatDate } from '@/lib/helper';
 import { isResponseSuccess } from '@/lib/api-helper';
 import { useTableFilter } from '@/services/hooks/useTableFilter';
 import { ROWS_OPTIONS } from '@/config/constant';
 import { LocationApi, SupplierApi } from '@/services/api/master-data';
 import { Location } from '@/types/api/master-data/location';
 import { Supplier } from '@/types/api/master-data/supplier';
+import { BaseApiResponse } from '@/types/api/api-general';
 
 const RowOptionsMenu = ({
   type = 'dropdown',
@@ -53,66 +54,57 @@ const RowOptionsMenu = ({
   deleteClickHandler: () => void;
 }) => {
   const showEditButton =
-    props.row.original.approval.action !== 'REJECTED' &&
-    props.row.original.approval.step_number !== 5 &&
-    props.row.original.approval.action !== 'APPROVED';
-
-  const showDeleteButton = showEditButton;
+    props.row.original.latest_approval.step_number !== 5 &&
+    (props.row.original.latest_approval.step_number === 1 ||
+      props.row.original.latest_approval.step_number === 2 ||
+      props.row.original.latest_approval.step_number === 3);
 
   // TODO: apply RBAC
-  const showApproveButton = showEditButton;
-  const showRejectButton = showEditButton;
+  const showRealizationButton =
+    props.row.original.latest_approval.action !== 'REJECTED' &&
+    props.row.original.latest_approval.step_number === 3;
 
   return (
     <RowOptionsMenuWrapper type={type}>
-      <Button
-        href={`/expense/detail/?expenseId=${props.row.original.id}`}
-        variant='ghost'
-        color='primary'
-        className='justify-start text-sm'
-      >
-        <Icon icon='mdi:eye-outline' width={16} height={16} />
-        Detail
-      </Button>
-
-      {showEditButton && (
+      <div className='w-full max-h-40 overflow-auto flex flex-col gap-1'>
         <Button
-          href={`/expense/detail/edit/?expenseId=${props.row.original.id}`}
+          href={`/expense/detail/?expenseId=${props.row.original.id}`}
           variant='ghost'
-          color='warning'
+          color='primary'
           className='justify-start text-sm'
         >
-          <Icon icon='material-symbols:edit-outline' width={16} height={16} />
-          Edit
+          <Icon icon='mdi:eye-outline' width={16} height={16} />
+          Detail
         </Button>
-      )}
 
-      {/* TODO: apply RBAC */}
-      {showApproveButton && (
-        <Button
-          variant='ghost'
-          color='success'
-          onClick={approveClickHandler}
-          className='justify-start text-sm'
-        >
-          <Icon icon='material-symbols:check' width={24} height={24} />
-          Approve
-        </Button>
-      )}
+        {showEditButton && (
+          <Button
+            href={`/expense/detail/edit/?expenseId=${props.row.original.id}`}
+            variant='ghost'
+            color='warning'
+            className='justify-start text-sm'
+          >
+            <Icon icon='material-symbols:edit-outline' width={16} height={16} />
+            Edit
+          </Button>
+        )}
 
-      {showRejectButton && (
-        <Button
-          variant='ghost'
-          color='error'
-          onClick={rejectClickHandler}
-          className='justify-start text-sm'
-        >
-          <Icon icon='material-symbols:close' width={24} height={24} />
-          Reject
-        </Button>
-      )}
+        {showRealizationButton && (
+          <Button
+            href={`/expense/realization/?expenseId=${props.row.original.id}`}
+            variant='ghost'
+            color='info'
+            className='justify-start text-sm text-info focus-visible:text-info-content hover:text-info-content'
+          >
+            <Icon
+              icon='material-symbols:money-bag-rounded'
+              width={16}
+              height={16}
+            />
+            Realisasi
+          </Button>
+        )}
 
-      {showDeleteButton && (
         <Button
           onClick={deleteClickHandler}
           variant='ghost'
@@ -127,7 +119,7 @@ const RowOptionsMenu = ({
           />
           Delete
         </Button>
-      )}
+      </div>
     </RowOptionsMenuWrapper>
   );
 };
@@ -178,6 +170,7 @@ const ExpensesTable = () => {
     undefined
   );
   const [isDeleteLoading, setIsDeleteLoading] = useState(false);
+  const [isCompleteLoading, setIsCompleteLoading] = useState(false);
   const [isApproveLoading, setIsApproveLoading] = useState(false);
   const [isRejectLoading, setIsRejectLoading] = useState(false);
 
@@ -187,6 +180,57 @@ const ExpensesTable = () => {
     parseInt(item)
   );
 
+  const isAllSelectedRowLatestApprovalOnManager = useMemo(() => {
+    return selectedRowIds.every((rowId) => {
+      if (!isResponseSuccess(expenses)) return false;
+
+      const expenseItem = expenses.data.find((item) => item.id === rowId);
+
+      const isLatestApprovalRejected =
+        expenseItem?.latest_approval.action === 'REJECTED';
+
+      const isCurrentApprovalOnManager =
+        !isLatestApprovalRejected &&
+        expenseItem?.latest_approval.step_number === 1;
+
+      return isCurrentApprovalOnManager;
+    });
+  }, [expenses, selectedRowIds]);
+
+  const isAllSelectedRowLatestApprovalOnFinance = useMemo(() => {
+    return selectedRowIds.every((rowId) => {
+      if (!isResponseSuccess(expenses)) return false;
+
+      const expenseItem = expenses.data.find((item) => item.id === rowId);
+
+      const isLatestApprovalRejected =
+        expenseItem?.latest_approval.action === 'REJECTED';
+
+      const isCurrentApprovalOnFinance =
+        !isLatestApprovalRejected &&
+        expenseItem?.latest_approval.step_number === 2;
+
+      return isCurrentApprovalOnFinance;
+    });
+  }, [expenses, selectedRowIds]);
+
+  const isAllSelectedRowLatestApprovalOnRealization = useMemo(() => {
+    return selectedRowIds.every((rowId) => {
+      if (!isResponseSuccess(expenses)) return false;
+
+      const expenseItem = expenses.data.find((item) => item.id === rowId);
+
+      const isLatestApprovalRejected =
+        expenseItem?.latest_approval.action === 'REJECTED';
+
+      const isCurrentApprovalOnRealization =
+        !isLatestApprovalRejected &&
+        expenseItem?.latest_approval.step_number === 4;
+
+      return isCurrentApprovalOnRealization;
+    });
+  }, [expenses, selectedRowIds]);
+
   const expensesColumns: ColumnDef<Expense>[] = [
     {
       id: 'select',
@@ -202,7 +246,8 @@ const ExpensesTable = () => {
       ),
       cell: ({ row }) => {
         const isCheckboxDisabled =
-          !row.getCanSelect() || row.original.approval.action === 'REJECTED';
+          !row.getCanSelect() ||
+          row.original.latest_approval.action === 'REJECTED';
 
         return (
           <div>
@@ -218,61 +263,52 @@ const ExpensesTable = () => {
       },
     },
     {
-      accessorKey: 'transaction_date',
+      accessorKey: 'expense_date',
       header: 'Tanggal Pengajuan',
+      cell: (props) =>
+        props.row.original.expense_date
+          ? formatDate(props.row.original.expense_date, 'DD MMM YYYY')
+          : '-',
     },
     {
       accessorKey: 'realization_date',
       header: 'Tanggal Realisasi',
-      cell: (props) => props.getValue() ?? '-',
+      cell: (props) =>
+        props.row.original.realization_date
+          ? formatDate(props.row.original.realization_date, 'DD MMM YYYY')
+          : '-',
     },
     {
       accessorKey: 'location',
       header: 'Lokasi',
-      cell: (props) => props.row.original.location.name ?? '-',
+      cell: (props) => props.row.original.location?.name ?? '-',
     },
     {
       accessorFn: (row) => row.created_user.name ?? '-',
       header: 'Nama Pengaju',
     },
     {
-      accessorFn: (row) => row.vendor.name ?? '-',
+      accessorFn: (row) => row.supplier.name ?? '-',
       header: 'Vendor',
     },
     {
-      accessorKey: 'nominal',
+      accessorKey: 'grand_total',
       header: 'Nominal',
       cell: (props) =>
-        props.row.original.nominal
-          ? `Rp${formatCurrency(props.row.original.nominal)}`
-          : '-',
-    },
-    {
-      accessorKey: 'paid',
-      header: 'Sudah Bayar',
-      cell: (props) =>
-        props.row.original.paid
-          ? `Rp${formatCurrency(props.row.original.paid)}`
-          : '-',
-    },
-    {
-      accessorKey: 'remaining_cost',
-      header: 'Sisa Bayar',
-      cell: (props) =>
-        props.row.original.remaining_cost
-          ? `Rp${formatCurrency(props.row.original.remaining_cost)}`
+        props.row.original.grand_total
+          ? formatCurrency(props.row.original.grand_total)
           : '-',
     },
     {
       header: 'Status Pencairan',
       cell: (props) => (
-        <RealizationStatusBadge approval={props.row.original.approval} />
+        <RealizationStatusBadge approval={props.row.original.latest_approval} />
       ),
     },
     {
       header: 'Status BOP',
       cell: (props) => (
-        <ExpenseStatusBadge approval={props.row.original.approval} />
+        <ExpenseStatusBadge approval={props.row.original.latest_approval} />
       ),
     },
     {
@@ -283,7 +319,7 @@ const ExpensesTable = () => {
         const currentRowRelativeIndex =
           currentPageRows.findIndex((r) => r.id === props.row.id) + 1;
 
-        const isLast2Rows = currentRowRelativeIndex > currentPageSize - 2;
+        const isLast2Rows = currentRowRelativeIndex > currentPageSize - 3;
 
         const approveClickHandler = () => {
           setSelectedExpense(props.row.original);
@@ -314,7 +350,7 @@ const ExpensesTable = () => {
 
         return (
           <>
-            {currentPageSize > 2 && (
+            {currentPageSize > 3 && (
               <RowDropdownOptions isLast2Rows={isLast2Rows}>
                 <RowOptionsMenu
                   type='dropdown'
@@ -326,7 +362,7 @@ const ExpensesTable = () => {
               </RowDropdownOptions>
             )}
 
-            {currentPageSize <= 2 && (
+            {currentPageSize <= 3 && (
               <RowCollapseOptions>
                 <RowOptionsMenu
                   type='dropdown'
@@ -346,9 +382,20 @@ const ExpensesTable = () => {
   const tableEnableRowSelectionHandler: (row: Row<Expense>) => boolean = (
     row
   ) => {
-    return row.original.approval.action !== 'REJECTED';
+    return (
+      row.original.latest_approval.action !== 'REJECTED' &&
+      row.original.latest_approval.step_number !== 5
+    );
   };
 
+  // const bulkApproveClickHandler = () => {
+  //   approveModal.openModal();
+  // };
+
+  // const bulkRejectClickHandler = () => {
+  //   rejectModal.openModal();
+  // };
+
   const bulkApproveClickHandler = () => {
     approveModal.openModal();
   };
@@ -371,17 +418,26 @@ const ExpensesTable = () => {
   const confirmationModalApproveClickHandler = async (notes: string) => {
     setIsApproveLoading(true);
 
-    const bulkApproveResponse = await ExpenseApi.bulkApprove(
-      selectedRowIds,
-      notes
-    );
+    let bulkApproveResponse: BaseApiResponse<Expense> | undefined = undefined;
+
+    if (isAllSelectedRowLatestApprovalOnManager) {
+      bulkApproveResponse = await ExpenseApi.bulkApproveManager(
+        selectedRowIds,
+        notes
+      );
+    } else if (isAllSelectedRowLatestApprovalOnFinance) {
+      bulkApproveResponse = await ExpenseApi.bulkApproveFinance(
+        selectedRowIds,
+        notes
+      );
+    }
 
     if (isResponseSuccess(bulkApproveResponse)) {
       refreshExpenses();
       approveModal.closeModal();
 
       toast.success(
-        `Berhasil approve ${selectedRowIds.length} data transfer ke laying!`
+        `Berhasil approve ${selectedRowIds.length} data biaya operasional!`
       );
 
       setRowSelection({});
@@ -389,7 +445,7 @@ const ExpensesTable = () => {
       approveModal.closeModal();
 
       toast.error(
-        `Gagal approve ${selectedRowIds.length} data transfer ke laying!`
+        `Gagal approve ${selectedRowIds.length} data biaya operasional!`
       );
     }
 
@@ -399,24 +455,33 @@ const ExpensesTable = () => {
   const confirmationModalRejectClickHandler = async (notes: string) => {
     setIsRejectLoading(true);
 
-    const bulkRejectResponse = await ExpenseApi.bulkReject(
-      selectedRowIds,
-      notes
-    );
+    let bulkRejectResponse: BaseApiResponse<Expense> | undefined = undefined;
+
+    if (isAllSelectedRowLatestApprovalOnManager) {
+      bulkRejectResponse = await ExpenseApi.bulkRejectManager(
+        selectedRowIds,
+        notes
+      );
+    } else if (isAllSelectedRowLatestApprovalOnFinance) {
+      bulkRejectResponse = await ExpenseApi.bulkRejectFinance(
+        selectedRowIds,
+        notes
+      );
+    }
 
     if (isResponseSuccess(bulkRejectResponse)) {
       refreshExpenses();
       rejectModal.closeModal();
 
       toast.success(
-        `Berhasil reject ${selectedRowIds.length} data transfer ke laying!`
+        `Berhasil reject ${selectedRowIds.length} data biaya operasional!`
       );
       setRowSelection({});
     } else {
       rejectModal.closeModal();
 
       toast.error(
-        `Gagal reject ${selectedRowIds.length} data transfer ke laying!`
+        `Gagal reject ${selectedRowIds.length} data biaya operasional!`
       );
     }
 
@@ -506,27 +571,36 @@ const ExpensesTable = () => {
 
                 {selectedRowIds.length > 0 && (
                   <>
-                    {/* TODO: apply RBAC */}
+                    <Button
+                      variant='outline'
+                      color='info'
+                      onClick={bulkApproveClickHandler}
+                      disabled={!isAllSelectedRowLatestApprovalOnManager}
+                      className='w-full sm:w-fit'
+                    >
+                      <Icon icon='lucide-lab:farm' width={24} height={24} />
+                      Approve Manager
+                    </Button>
+
                     <Button
                       variant='outline'
                       color='success'
                       onClick={bulkApproveClickHandler}
-                      disabled={selectedRowIds.length === 0}
+                      disabled={!isAllSelectedRowLatestApprovalOnFinance}
                       className='w-full sm:w-fit'
                     >
-                      <Icon
-                        icon='material-symbols:check'
-                        width={24}
-                        height={24}
-                      />
-                      Approve
+                      <Icon icon='tdesign:money' width={24} height={24} />
+                      Approve Finance
                     </Button>
 
                     <Button
                       variant='outline'
                       color='error'
                       onClick={bulkRejectClickHandler}
-                      disabled={selectedRowIds.length === 0}
+                      disabled={
+                        !isAllSelectedRowLatestApprovalOnManager &&
+                        !isAllSelectedRowLatestApprovalOnFinance
+                      }
                       className='w-full sm:w-fit'
                     >
                       <Icon
@@ -666,7 +740,7 @@ const ExpensesTable = () => {
       <ConfirmationModalWithNotes
         ref={approveModal.ref}
         type='success'
-        text={`Apakah anda yakin ingin approve data biaya operasional ini (${selectedRowIds.length} data)?`}
+        text='Apakah anda yakin ingin approve data biaya operasional ini?'
         secondaryButton={{
           text: 'Tidak',
         }}
@@ -681,7 +755,7 @@ const ExpensesTable = () => {
       <ConfirmationModalWithNotes
         ref={rejectModal.ref}
         type='error'
-        text={`Apakah anda yakin ingin reject data biaya operasional ini (${selectedRowIds.length} data)?`}
+        text='Apakah anda yakin ingin reject data biaya operasional ini?'
         secondaryButton={{
           text: 'Tidak',
         }}