{{-- ========================================================================= --}} {{-- SHEET 1: EXECUTIVE SNAPSHOT & REVENUE DYNAMICS --}} {{-- ========================================================================= --}}
@if(!empty($logoPath) && file_exists($logoPath)) @endif
{{ $coopName }}
LEMBAGA BISNIS RETAIL & KEUANGAN SYARIAH • DOKUMEN AUDIT EKSEKUTIF
 Periode: {{ $periodFormatted }}
Diterbitkan: {{ $generatedAtFormatted }}
Temuan Kunci Operasional Retail (Live Data): Akumulasi omset bruto tercatat Rp {{ number_format($totalSales, 0, ',', '.') }} dengan laba kotor Rp {{ number_format($grossMargin, 0, ',', '.') }} ({{ $marginPercentage }}%). Setelah beban operasional kasir & barang toko (Rp {{ number_format($totalOpsCashOut + $bebanTokoSales, 0, ',', '.') }}), operasi toko mencetak Laba Bersih +Rp {{ number_format($netOperatingProfit, 0, ',', '.') }}. Sebanyak {{ round(($qrisSales / max($totalSales, 1)) * 100) }}% penerimaan masuk via QRIS (tersimpan di bank).
{{-- 4 Stat Metric Cards --}}
Omset Bruto (POS)
Rp {{ number_format($totalSales, 0, ',', '.') }}
{{ number_format($totalTrx, 0, ',', '.') }} transaksi berhasil
Laba Kotor Retail
Rp {{ number_format($grossMargin, 0, ',', '.') }}
Margin HPP: {{ $marginPercentage }}%
Beban Operasional Laci
Rp {{ number_format($totalOpsCashOut, 0, ',', '.') }}
Gaji staf, belanja, makan
Laba Bersih Toko
+Rp {{ number_format($netOperatingProfit, 0, ',', '.') }}
Surplus operasional pilot run
{{-- Chart 1: Daily Turnover & Payment Mix Stacked Bar --}}
Visualisasi Tren Omset Harian & Adopsi Digital (Cash vs QRIS) • Tunai (Cash Laci)  |  • Digital (QRIS Bank)
Daily Turnover Chart
{{-- Table 1: Daily Turnover Table --}}

1. Rekapitulasi Penjualan Harian POS Kasir

@foreach($dailySales as $day) @endforeach
Tanggal Trx Tunai (Laci) QRIS (Bank) Beban Toko Total Omset Porsi QR
{{ date('d M Y', strtotime($day->trx_date)) }} {{ number_format($day->total_trx, 0, ',', '.') }} Rp {{ number_format($day->cash_sales, 0, ',', '.') }} Rp {{ number_format($day->qris_sales, 0, ',', '.') }} Rp {{ number_format($day->beban_toko, 0, ',', '.') }} Rp {{ number_format($day->total_sales, 0, ',', '.') }} {{ $day->total_sales > 0 ? round(($day->qris_sales / $day->total_sales) * 100) : 0 }}%
TOTAL {{ number_format($totalTrx, 0, ',', '.') }} Rp {{ number_format($cashSales, 0, ',', '.') }} Rp {{ number_format($qrisSales, 0, ',', '.') }} Rp {{ number_format($bebanTokoSales, 0, ',', '.') }} Rp {{ number_format($totalSales, 0, ',', '.') }} {{ round(($qrisSales / max($totalSales, 1)) * 100) }}%
{{-- Table 2: Top Products Margin Contribution --}}

2. Top 8 SKU Kontributor Penjualan & Margin Kotor Tertinggi

@foreach($topProducts as $index => $prod) @endforeach
No Nama Produk Kategori Terjual Penjualan HPP Modal Laba Kotor
{{ $index + 1 }} {{ $prod->name }} {{ $prod->category ?? 'Umum' }} {{ number_format($prod->total_qty, 0, ',', '.') }} Rp {{ number_format($prod->total_sales, 0, ',', '.') }} Rp {{ number_format($prod->total_cost, 0, ',', '.') }} Rp {{ number_format($prod->gross_margin, 0, ',', '.') }}
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{{-- ========================================================================= --}} {{-- SHEET 2: CASH DRAWER FORENSIC & SHIFT STABILITY --}} {{-- ========================================================================= --}}
@if(!empty($logoPath) && file_exists($logoPath)) @endif
{{ $coopName }}
AUDIT FORENSIK KAS LACI KASIR & REKONSILIASI SHIFT (DRAWER AUDIT)
 Periode: {{ $periodFormatted }}
Diterbitkan: {{ $generatedAtFormatted }}
{{-- 4 Stat Metric Cards Laci --}}
Total Cash Masuk Laci
Rp {{ number_format($cashSales + $totalCashIn, 0, ',', '.') }}
Jual Rp {{ number_format($cashSales/1000000, 1) }}M + Injek Rp {{ number_format($totalCashIn/1000000, 1) }}M
Total Cash Keluar Laci
Rp {{ number_format($totalCashOut, 0, ',', '.') }}
Supplier 78,7% | Ops 21,3%
Akumulasi Selisih Fisik
+Rp {{ number_format($netShiftDifference, 0, ',', '.') }}
Fisik kas laci surplus akumulatif
Kas Fisik Akhir (Shift #15)
Rp {{ number_format($latestDrawerCash, 0, ',', '.') }}
Fisik laci penutupan 03 Okt
{{-- Chart 2: Shift Variance Zero-Centered Divergence Chart --}}
Visualisasi Deviasi Selisih Kas Fisik per Shift (Baseline 0) • Surplus Fisik (+)  |  • Defisit Kas (-)
Shift Variance Divergence Chart
{{-- Table 3: 13 Shifts Forensic Table --}}

3. Audit Forensik 13 Shift Operasional Kasir

@foreach($shifts as $s) @endforeach
ID Kasir Waktu Operasi Modal Awal Jual Tunai Injek Laci Cash Out Laci Kas Sistem Kas Fisik Selisih
#{{ $s->id }} {{ $s->cashier }} {{ date('d/m H:i', strtotime($s->opened_at)) }} - {{ date('d/m H:i', strtotime($s->closed_at)) }} Rp {{ number_format($s->opening_cash, 0, ',', '.') }} Rp {{ number_format($s->cash_sales, 0, ',', '.') }} {{ $s->total_cash_in > 0 ? 'Rp '.number_format($s->total_cash_in, 0, ',', '.') : '-' }} Rp {{ number_format($s->total_cash_out, 0, ',', '.') }} Rp {{ number_format($s->expected_closing_cash, 0, ',', '.') }} Rp {{ number_format($s->actual_closing_cash, 0, ',', '.') }} {{ ($s->difference >= 0 ? '+' : '') . number_format($s->difference, 0, ',', '.') }}
TOTAL 13 SHIFT Rp {{ number_format($sumOpeningCash, 0, ',', '.') }} Rp {{ number_format($cashSales, 0, ',', '.') }} Rp {{ number_format($totalCashIn, 0, ',', '.') }} Rp {{ number_format($totalCashOut, 0, ',', '.') }} Rp {{ number_format($sumExpectedCash, 0, ',', '.') }} Rp {{ number_format($sumActualCash, 0, ',', '.') }} +Rp {{ number_format($netShiftDifference, 0, ',', '.') }}
{{-- Chart 3: Proportional Cash Outflow Distribution Strip --}}
Komposisi Alokasi Pengeluaran Kas Laci (Rp {{ number_format($totalCashOut, 0, ',', '.') }})
Komposisi Alokasi Kas Laci
• Payout Supplier: {{ round(($totalSupplierDrawerOut / max($totalCashOut, 1)) * 100, 1) }}% (Rp {{ number_format($totalSupplierDrawerOut, 0, ',', '.') }}) • Gaji Staf Kasir: {{ round(($totalWagesOut / max($totalCashOut, 1)) * 100, 1) }}% (Rp {{ number_format($totalWagesOut, 0, ',', '.') }}) • Belanja Toko: {{ round(($totalStoreOpsOut / max($totalCashOut, 1)) * 100, 1) }}% (Rp {{ number_format($totalStoreOpsOut, 0, ',', '.') }})
{{-- Explanatory Notes for Outliers --}}
Catatan Klarifikasi Deviasi Kasir (Faktual Tanpa Temuan Fraud):
• Shift #12 (+Rp 68.668): Selisih lebih fisik murni karena penerimaan pecahan uang receh kecil saat pergantian shift tanpa pencatatan awal.
• Shift #13 (+Rp 36.500): Terjadi pembatalan manual ("Ini gajadi Rp 130.000") dan suntik kas cadangan Rp 480.000. Fisik laci surplus.
• Shift #15 (-Rp 30.000): Terjadi penarikan gaji harian Suhail (Rp 65.000) tepat pada menit tutup kasir. Selisih dalam batas kewajaran pilot run.
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{{-- ========================================================================= --}} {{-- SHEET 3: ITEMIZED DISBURSEMENTS & CASH OUTFLOWS LEDGER --}} {{-- ========================================================================= --}}
@if(!empty($logoPath) && file_exists($logoPath)) @endif
{{ $coopName }}
BUKU RINCIAN PENGELUARAN TUNAI LACI (DISBURSEMENTS MICRO-LEDGER)
 Periode: {{ $periodFormatted }}
Diterbitkan: {{ $generatedAtFormatted }}
{{-- Table A: Staff Wages by Recipient --}}

4. Buku Rincian Penyaluran Gaji, Lembur, & Uang Makan Staf (Rp {{ number_format($totalWagesOut, 0, ',', '.') }})

Rincian nama penerima, peran kerja, frekuensi penarikan, dan total nominal yang dibayarkan dari kas laci

@foreach($wageLedger as $w) @endforeach
Nama Penerima Peran / Tugas Jml Tx Total Dibayarkan Rincian Transaksi / Alasan Pembayaran
{{ $w->recipient }} {{ $w->role_desc }} {{ $w->tx_count }}x Rp {{ number_format($w->total_amount, 0, ',', '.') }} {{ $w->notes }}
SUBTOTAL GAJI & UANG MAKAN STAF Rp {{ number_format($totalWagesOut, 0, ',', '.') }} -
{{-- Table B: Itemized Store Expenses & Inventory Purchases --}}

5. Buku Rincian Belanja Barang Toko, Perlengkapan, & Operasional (Rp {{ number_format($totalStoreOpsOut, 0, ',', '.') }})

Daftar item non-gaji yang dibeli langsung menggunakan uang laci (kulakan barang, plastik, galon, dll)

@foreach($storeOpsLedger as $item) @endforeach
Waktu Shift Kategori Laci Deskripsi Keperluan / Pembelian Barang Nominal Klasifikasi Akuntansi
{{ $item->formatted_time }} #{{ $item->shift_log_id }} {{ $item->category }} {{ $item->description }} Rp {{ number_format($item->amount, 0, ',', '.') }} @if(stripos($item->description, 'adem') !== false || stripos($item->description, 'gorengan') !== false || stripos($item->description, 'faktur') !== false || stripos($item->description, 'rafa') !== false) Kulakan Produk Toko @elseif(stripos($item->description, 'galon') !== false || stripos($item->description, 'lembar') !== false || stripos($item->description, 'kartu') !== false || stripos($item->description, 'bensin') !== false) Perlengkapan & Ops Toko @else Koreksi / Penyesuaian Kasir @endif
SUBTOTAL BELANJA TOKO & OPERASIONAL Rp {{ number_format($totalStoreOpsOut, 0, ',', '.') }} -
{{-- Box C: Supplier Payouts Summary --}}
Rekapitulasi Pembayaran Supplier Konsinyasi Tunai (Meja Kasir):
Sebanyak {{ $totalSupplierDrawerTx }} kali pembayaran tunai telah dilakukan kasir langsung kepada supplier konsinyasi saat pengiriman barang dengan total akumulasi Rp {{ number_format($totalSupplierDrawerOut, 0, ',', '.') }} (rata-rata Rp {{ number_format($totalSupplierDrawerOut / max($totalSupplierDrawerTx, 1), 0, ',', '.') }} per transaksi). Seluruh pembayaran tercatat otomatis dalam modul *Supplier Settlements* dan memotong ekspektasi kas fisik laci secara real-time.
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{{-- ========================================================================= --}} {{-- SHEET 4: LIABILITIES AUDIT, STOCK OPNAME, & ACTIONABLE DECISIONS --}} {{-- ========================================================================= --}}
@if(!empty($logoPath) && file_exists($logoPath)) @endif
{{ $coopName }}
AUDIT KEWAJIBAN HUTANG, STOCK OPNAME TRANSISI, & KEPUTUSAN DIREKSI
 Periode: {{ $periodFormatted }}
Diterbitkan: {{ $generatedAtFormatted }}
{{-- 4 Stat Metric Cards Hutang & Likuiditas --}}
Hutang Bawaan (Legacy)
Rp {{ number_format($legacyDebtPending, 0, ',', '.') }}
19 nota tagihan pra-POS
Nota Penerimaan Berjalan
Rp {{ number_format($unpaidReceivingsTotal, 0, ',', '.') }}
9 nota masuk 01-03 Okt
Total Kewajiban Wajib Bayar
Rp {{ number_format($totalDebtAndUnpaid, 0, ',', '.') }}
Total tagihan supplier tertunda
Saldo Penjualan QRIS Bank
Rp {{ number_format($qrisSales, 0, ',', '.') }}
SURPLUS KAS Rp {{ number_format(($qrisSales - $totalDebtAndUnpaid)/1000000, 2) }}M
{{-- Table A: 19 Legacy Invoices --}}

6. Daftar 19 Nota Hutang Usaha Bawaan Sebelum Era POS (Rp {{ number_format($legacyDebtPending, 0, ',', '.') }})

@foreach($legacyDebts as $index => $ld) @endforeach
No No. Tagihan Nama Supplier / Mitra Deskripsi Nota & Tanggal Pasokan Asal Nominal
{{ $index + 1 }} {{ $ld->settlement_number }} {{ $ld->supplier_name }} {{ $ld->notes }} Rp {{ number_format($ld->amount, 0, ',', '.') }}
SUBTOTAL HUTANG BAWAAN (19 NOTA) Rp {{ number_format($legacyDebtPending, 0, ',', '.') }}
{{-- Table B: 9 Unpaid Receivings --}}

7. Daftar 9 Nota Penerimaan Berjalan Belum Dibayar (Rp {{ number_format($unpaidReceivingsTotal, 0, ',', '.') }})

@foreach($unpaidReceivings as $index => $rcv) @endforeach
No No. Penerimaan Tanggal Terima Supplier No. Purchase Order Nilai Faktur
{{ $index + 1 }} {{ $rcv->receiving_number }} {{ date('d M Y H:i', strtotime($rcv->received_date)) }} {{ $rcv->supplier_name }} {{ $rcv->po_number }} Rp {{ number_format($rcv->total_amount, 0, ',', '.') }}
SUBTOTAL NOTA PENERIMAAN BERJALAN (9 FAKTUR) Rp {{ number_format($unpaidReceivingsTotal, 0, ',', '.') }}
{{-- Stock Opname Analysis & Strip --}}
Audit Stock Opname Transisi 27-28 Sept ({{ number_format(abs($totalSoQty), 0, ',', '.') }} pcs / Rp {{ number_format($totalSoHpp, 0, ',', '.') }} HPP Penjualan Manual)
Audit Stock Opname @php $soColors = ['#09090b', '#2563eb', '#059669', '#d97706', '#71717a']; @endphp @foreach($soCategories as $i => $cat) @php $pct = round(($cat->total_hpp / max($totalSoHpp, 1)) * 100, 1); $col = $soColors[$i % count($soColors)]; @endphp @endforeach
• {{ $cat->category_name }} ({{ $pct }}%)
*Penyesuaian stok ini murni mencerminkan HPP barang fast-moving (minuman dingin, kopi sachet, roti, mie cup) yang terjual langsung secara offline/manual sebelum scan POS aktif. Bukan kehilangan fisik toko.
{{-- 4 Executive Actionable Decisions --}}

8. Rekomendasi Taktis & Keputusan Direksi Koperasi

1. Pemisahan Meja Kasir & Payout Supplier: Laci kasir dilarang mengeluarkan tunai untuk supplier & gaji staf. Bentuk petty cash operasional terpisah (plafon Rp 500rb) dan alihkan payout supplier via transfer terjadwal pukul 16:00 WIB.
2. Utilisasi Saldo QRIS Bank: Gunakan saldo QRIS yang mengendap di bank (Rp 16,83M) untuk melunasi 9 nota berjalan (Rp 1,38M) serta cicilan prioritas Al Ma'soem (Rp 5,76M) & Mayora (Rp 3,12M).
3. Rekonsiliasi Harian QRIS (H+1): Cocokkan mutasi rekening koran QRIS setiap pagi dengan total transaksi QRIS di shift logs untuk mencegah selisih MDR.
4. Standarisasi Konsinyasi FMCG vs Kuliner: Kuliner basah diselesaikan harian sore hari, sedangkan FMCG mart (Hilmi 101 SKU mart & Coca Cola) dialihkan ke termin resmi 2-mingguan via transfer bank.
{{-- Signoff Approval Table --}}
Disiapkan oleh,
Supervisor POS & Kasir


( Ila Parihah / Suhail ) 		Diperiksa oleh,
Bendahara / Akunting


( Reyvan Purnama ) 		Disetujui untuk Keputusan,
Ketua Pengurus Koperasi


( Pengurus Koperasi Bermadani )
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