# BLUEPRINT CETAK BIRU MODUL: DEVIDEN (DIVIDEND DISTRIBUTION & RETAINED EARNINGS)
**Modul:** `deviden`  
**Workspace:** `new_san_variant`  
**Standard:** Single Variant Standard & Dual-Write Rollout  
**Tanggal Analisis:** 2026-07-29  

---

## 1. IDENTITAS MODUL

- **Nama Modul:** `deviden`
- **Pola Kompleksitas:** **Transaksi Kompleks** (Deklarasi Pembagian Dividen dari Saldo Laba Ditahan / Retained Earnings, Pembayaran Dividen Pemegang Saham via `_processSelectRekening.php`, Pemotongan Pajak Dividen PPh 4(2)/23, & Journal Deviden).
- **Jenis Transaksi (`jenisTr` Utama):**
  - `8888`: Deklarasi Utang Dividen (Dividend Declaration)
  - `6666`: Pembayaran Dividen Pemegang Saham (Dividend Payout Voucher)

---

## 2. DAFTAR FUNGSI & LOGIKA BISNIS (REVERSE ENGINEERING)

### 2.1 Base Controller & Configuration

#### [Modul_Controller.php](file:///c:/xampp/htdocs/new_san_variant/application/modules/deviden/controllers/Modul_Controller.php)
- **Fungsi `__construct()`**: Load config `coTransaksiUi`, `coTransaksiCore`, `coTransaksiLayout`, `coTransaksiValues`.

---

### 2.2 Entry Dividen & Shareholder Account Selector

#### [_processSelectRekening.php](file:///c:/xampp/htdocs/new_san_variant/application/modules/deviden/controllers/_processSelectRekening.php)
- **Fungsi Shareholder Dividend Allocator**:
  - *Input*: Nama Pemegang Saham, Persentase Saham, Nominal Dividen Gross, Pemotongan PPh 4(2) Final (10% untuk OP).
  - *Logic*: Mengalokasikan dividen per lembar saham yang dimiliki pemegang saham terdaftar.

#### [Create.php](file:///c:/xampp/htdocs/new_san_variant/application/modules/deviden/controllers/Create.php)
- **Fungsi `index()`, `preview()`, `save()`**: Entry draf voucher distribusi dividen.

---

### 2.3 Executing & FollowUp Approval

#### [FollowUp.php](file:///c:/xampp/htdocs/new_san_variant/application/modules/deviden/controllers/FollowUp.php)
- **Fungsi `doFollowup()`** *(Execution Dividend Payout)*:
  - *Query & Models*:
    1. **Retained Earnings Update**: Mengurangi saldo Laba Ditahan / Equity pada `transaksi_values`.
    2. **Jurnal Dividen**: Memanggil `ComJurnal` mencatat Laba Ditahan (D) vs Utang Dividen / Kas/Bank (K) & Utang PPh Dividen (K).
    3. **Registry Update**: Log step registrasi di `transaksi_registry`.

---

## 3. IDENTIFIKASI PERBEDAAN DENGAN MOCKUP GLOBAL

| No | Komponen / Fitur Unik | Deskripsi & Perbedaannya dengan Mockup Standar |
|:--:|:----------------------|:------------------------------------------------|
| 1 | **Shareholder Equity Allocator (`_processSelectRekening`)** | Pembagian dividen proporsional sesuai porsi kepemilikan saham terdaftar. |
| 2 | **PPh Final Dividend Tax Withholding (10%)** | Pemotongan otomatis PPh Pasal 4(2) Final atas deviden wajib pajak orang pribadi. |

---

## 4. ARSITEKTUR KODE BARU (THE BLUEPRINT)

### 4.1 Struktur Controller Baru

```
application/modules/deviden/
├── config/
│   ├── coTransaksiCore.php
│   ├── coTransaksiUi.php
│   ├── coTransaksiLayout.php
│   └── coTransaksiValues.php
├── controllers/
│   ├── Modul_Controller.php       # Base controller
│   ├── Create.php                 # Form Dividend Declaration Entry
│   ├── FollowUp.php               # Approval & Execution Payout
│   ├── Transaksi.php              # Dividend Voucher List
│   ├── ActivityReport.php         # Laporan Pembagian Dividen
│   ├── History.php                # Riwayat Dividen
│   ├── Printing.php               # Cetak Bukti Bayar Dividen
│   ├── ViewDetails.php            # Modal Detail View
│   ├── _processSelectRekening.php # Shareholder Dividend Allocator
│   └── _shoppingCart.php          # Cart Manager
└── views/
    ├── transaksi_modul.php
    ├── shoppingCart.php
    └── printing.php
```

---

### 4.2 Panduan Langkah-demi-Langkah Developer

1. **Langkah 1: Gunakan Shareholder Allocator pada `_processSelectRekening.php`**
   - Memastikan kalkulasi porsi saham dan withholding PPh 4(2) presisi.

2. **Langkah 2: Integrasikan `ComJurnal` pada `FollowUp.php`**
   - Mencatat pengalokasian Laba Ditahan dan pengeluaran Kas/Bank.

3. **Langkah 3: Verifikasi PHP 5.6 & Update UAT Checklist**
   - Lakukan linting `C:\xampp\php\php.exe -l` dan update `docs/uat-checklist.md`.

---

### 5. KESIMPULAN & STATUS EKSEKUSI

- 🟢 **Pekerjaan Selesai (Completed & Verified)**:
  1. Blueprint modul `deviden` diselesaikan.
  2. File [blueprint_deviden.md](file:///c:/xampp/htdocs/new_san_variant/blueprint_deviden.md) dan `dev-jurnal.md` diterbitkan.