diff --git a/app/Models/PayrollAdjustment.php b/app/Models/PayrollAdjustment.php
index 38b7a18..0430399 100644
--- a/app/Models/PayrollAdjustment.php
+++ b/app/Models/PayrollAdjustment.php
@@ -11,7 +11,7 @@
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
-use Illuminate\Database\Query\Builder;
+use Illuminate\Database\Eloquent\Builder;
 
 #[Guarded(['id'])]
 #[Appends(['amount_formatted', 'type_label', 'created_at_formatted', 'created_by_name'])]
diff --git a/tests/Feature/Admin/Finance/CashTest.php b/tests/Feature/Admin/Finance/CashTest.php
new file mode 100644
index 0000000..e1b3168
--- /dev/null
+++ b/tests/Feature/Admin/Finance/CashTest.php
@@ -0,0 +1,479 @@
+<?php
+
+use App\Enums\CashTransactionType;
+use App\Enums\Permission as PermissionEnum;
+use App\Models\CashAccount;
+use App\Models\CashTransaction;
+use App\Models\User;
+use Database\Seeders\CashAccountSeeder;
+use Database\Seeders\RolePermissionSeeder;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Http\UploadedFile;
+use Illuminate\Support\Facades\Storage;
+
+uses(RefreshDatabase::class);
+
+beforeEach(function () {
+    $this->seed(RolePermissionSeeder::class);
+    User::factory()->create(); // Required by CashAccountSeeder
+    $this->seed(CashAccountSeeder::class);
+    Storage::fake('public');
+});
+
+// ─── Helper ───────────────────────────────────────────────
+
+function createCashUserWithPermission(PermissionEnum ...$permissions): User
+{
+    $user = User::factory()->create();
+
+    $user->givePermissionTo(
+        array_merge(
+            [PermissionEnum::DASHBOARD_VIEW->value],
+            array_map(fn (PermissionEnum $p) => $p->value, $permissions)
+        )
+    );
+
+    $user->forgetCachedPermissions();
+
+    return $user;
+}
+
+function createCashAccountWithBalance(int $balance = 1000000): CashAccount
+{
+    return CashAccount::factory()->create(['balance' => $balance]);
+}
+
+function depositPayload(?int $amount = null, ?string $description = null): array
+{
+    return [
+        'amount' => $amount ?? 100000,
+        'description' => $description ?? 'Setoran kas',
+        'photos' => [UploadedFile::fake()->image('bukti.jpg', 100, 100)],
+    ];
+}
+
+function withdrawPayload(?int $amount = null, ?string $description = null): array
+{
+    return [
+        'amount' => $amount ?? 50000,
+        'description' => $description ?? 'Penarikan kas',
+        'photos' => [UploadedFile::fake()->image('bukti.jpg', 100, 100)],
+    ];
+}
+
+// ─── Index ────────────────────────────────────────────────
+
+describe('Cash Index', function () {
+    test('authenticated user with permission can view cash index', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.cash.index'))
+            ->assertOk();
+    });
+
+    test('guest is redirected to login', function () {
+        $this->get(route('admin.finance.cash.index'))
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without permission is forbidden', function () {
+        $user = User::factory()->create();
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.cash.index'))
+            ->assertForbidden();
+    });
+
+    test('index displays cash transactions', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW);
+
+        $account = CashAccount::query()->first();
+        CashTransaction::factory()->count(3)->create([
+            'cash_account_id' => $account->id,
+            'created_by_id' => $user->id,
+        ]);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.cash.index'))
+            ->assertOk();
+    });
+
+    test('index can search transactions by description', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW);
+
+        $account = CashAccount::query()->first();
+        CashTransaction::factory()->create([
+            'cash_account_id' => $account->id,
+            'created_by_id' => $user->id,
+            'description' => 'Setoran modal awal',
+        ]);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.cash.index', ['search' => 'modal']))
+            ->assertOk();
+    });
+});
+
+// ─── Deposit ──────────────────────────────────────────────
+
+describe('Cash Deposit', function () {
+    test('authenticated user with permission can deposit', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_DEPOSIT);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.deposit'), depositPayload(200000))
+            ->assertRedirect(route('admin.finance.cash.index'));
+
+        $account = CashAccount::query()->first();
+        expect($account->fresh()->balance)->toBe(200000);
+    });
+
+    test('guest cannot deposit', function () {
+        $this->post(route('admin.finance.cash.deposit'), depositPayload())
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without deposit permission is forbidden', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.deposit'), depositPayload())
+            ->assertForbidden();
+    });
+
+    test('amount is required', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_DEPOSIT);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.deposit'), [
+                'amount' => '',
+                'description' => 'Test',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('amount must be at least 1', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_DEPOSIT);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.deposit'), [
+                'amount' => 0,
+                'description' => 'Test',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('description is required', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_DEPOSIT);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.deposit'), [
+                'amount' => 100000,
+                'description' => '',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('description');
+    });
+
+    test('description must not exceed 100 characters', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_DEPOSIT);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.deposit'), [
+                'amount' => 100000,
+                'description' => str_repeat('a', 101),
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('description');
+    });
+
+    test('deposit creates a cash transaction', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_DEPOSIT);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.deposit'), depositPayload(500000, 'Setoran modal'));
+
+        $this->assertDatabaseHas('cash_transactions', [
+            'description' => 'Setoran modal',
+            'amount' => 500000,
+        ]);
+    });
+
+    test('deposit updates account balance', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_DEPOSIT);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.deposit'), depositPayload(300000));
+
+        $account = CashAccount::query()->first();
+        expect($account->fresh()->balance)->toBe(300000);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.deposit'), depositPayload(200000));
+
+        expect($account->fresh()->balance)->toBe(500000);
+    });
+});
+
+// ─── Withdraw ─────────────────────────────────────────────
+
+describe('Cash Withdraw', function () {
+    test('authenticated user with permission can withdraw', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_WITHDRAW);
+
+        CashAccount::query()->first()->update(['balance' => 500000]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.withdraw'), withdrawPayload(100000))
+            ->assertRedirect(route('admin.finance.cash.index'));
+
+        $account = CashAccount::query()->first();
+        expect($account->fresh()->balance)->toBe(400000);
+    });
+
+    test('guest cannot withdraw', function () {
+        $this->post(route('admin.finance.cash.withdraw'), withdrawPayload())
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without withdraw permission is forbidden', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.withdraw'), withdrawPayload())
+            ->assertForbidden();
+    });
+
+    test('amount is required', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_WITHDRAW);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.withdraw'), [
+                'amount' => '',
+                'description' => 'Test',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('amount must be at least 1', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_WITHDRAW);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.withdraw'), [
+                'amount' => 0,
+                'description' => 'Test',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('description is required', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_WITHDRAW);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.withdraw'), [
+                'amount' => 100000,
+                'description' => '',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('description');
+    });
+
+    test('withdraw fails if insufficient balance', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_WITHDRAW);
+
+        CashAccount::query()->first()->update(['balance' => 50000]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.withdraw'), withdrawPayload(100000))
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('withdraw creates a cash transaction', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_WITHDRAW);
+
+        CashAccount::query()->first()->update(['balance' => 500000]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.cash.withdraw'), withdrawPayload(200000, 'Pembelian bahan'));
+
+        $this->assertDatabaseHas('cash_transactions', [
+            'description' => 'Pembelian bahan',
+            'amount' => 200000,
+        ]);
+    });
+});
+
+// ─── Update Transaction ───────────────────────────────────
+
+describe('Cash Update Transaction', function () {
+    test('authenticated user with permission can update a manual transaction', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_UPDATE);
+
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->deposit()->create([
+            'cash_account_id' => $account->id,
+            'created_by_id' => $user->id,
+            'amount' => 100000,
+            'balance_after' => 100000,
+        ]);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.cash.transactions.update', $transaction), [
+                'amount' => 150000,
+                'description' => 'Deskripsi diperbarui',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertRedirect(route('admin.finance.cash.index'));
+
+        expect($transaction->fresh()->amount)->toBe(150000);
+        expect($transaction->fresh()->description)->toBe('Deskripsi diperbarui');
+    });
+
+    test('guest cannot update a transaction', function () {
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->deposit()->create([
+            'cash_account_id' => $account->id,
+        ]);
+
+        $this->put(route('admin.finance.cash.transactions.update', $transaction), [
+            'amount' => 100000,
+            'description' => 'Test',
+        ])->assertRedirect(route('login'));
+    });
+
+    test('user without update permission is forbidden', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW);
+
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->deposit()->create([
+            'cash_account_id' => $account->id,
+        ]);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.cash.transactions.update', $transaction), [
+                'amount' => 100000,
+                'description' => 'Test',
+            ])
+            ->assertForbidden();
+    });
+
+    test('referenced transaction cannot be updated', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_UPDATE);
+
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->create([
+            'cash_account_id' => $account->id,
+            'reference_type' => 'App\\Models\\Expense',
+            'reference_id' => 1,
+        ]);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.cash.transactions.update', $transaction), [
+                'amount' => 100000,
+                'description' => 'Test',
+            ])
+            ->assertForbidden();
+    });
+});
+
+// ─── Destroy Transaction ──────────────────────────────────
+
+describe('Cash Destroy Transaction', function () {
+    test('authenticated user with permission can delete a manual transaction', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW, PermissionEnum::CASH_DELETE);
+
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->deposit()->create([
+            'cash_account_id' => $account->id,
+            'created_by_id' => $user->id,
+            'amount' => 100000,
+            'balance_after' => 100000,
+        ]);
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.cash.transactions.destroy', $transaction))
+            ->assertRedirect(route('admin.finance.cash.index'));
+
+        $this->assertSoftDeleted('cash_transactions', ['id' => $transaction->id]);
+    });
+
+    test('guest cannot delete a transaction', function () {
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->deposit()->create([
+            'cash_account_id' => $account->id,
+        ]);
+
+        $this->delete(route('admin.finance.cash.transactions.destroy', $transaction))
+            ->assertRedirect(route('login'));
+
+        $this->assertNotSoftDeleted('cash_transactions', ['id' => $transaction->id]);
+    });
+
+    test('user without delete permission is forbidden', function () {
+        $user = createCashUserWithPermission(PermissionEnum::CASH_VIEW);
+
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->deposit()->create([
+            'cash_account_id' => $account->id,
+        ]);
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.cash.transactions.destroy', $transaction))
+            ->assertForbidden();
+
+        $this->assertNotSoftDeleted('cash_transactions', ['id' => $transaction->id]);
+    });
+});
+
+// ─── Cash Model ───────────────────────────────────────────
+
+describe('Cash Model', function () {
+    test('cash transaction uses soft deletes', function () {
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->create([
+            'cash_account_id' => $account->id,
+        ]);
+
+        $transaction->delete();
+
+        expect($transaction->trashed())->toBeTrue();
+    });
+
+    test('cash account has balance cast to integer', function () {
+        $account = CashAccount::factory()->create(['balance' => 500000]);
+
+        expect($account->balance)->toBeInt();
+        expect($account->balance)->toBe(500000);
+    });
+
+    test('cash account has balance formatted accessor', function () {
+        $account = CashAccount::factory()->create(['balance' => 1500000]);
+
+        expect($account->balance_formatted)->toBe('Rp 1.500.000');
+    });
+
+    test('cash transaction has amount formatted accessor', function () {
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->create([
+            'cash_account_id' => $account->id,
+            'amount' => 2500000,
+        ]);
+
+        expect($transaction->amount_formatted)->toBe('Rp 2.500.000');
+    });
+
+    test('cash transaction belongs to cash account', function () {
+        $account = CashAccount::query()->first();
+        $transaction = CashTransaction::factory()->create([
+            'cash_account_id' => $account->id,
+        ]);
+
+        expect($transaction->cashAccount)->not->toBeNull();
+        expect($transaction->cashAccount->id)->toBe($account->id);
+    });
+});
diff --git a/tests/Feature/Admin/Finance/EmployeeAdvanceTest.php b/tests/Feature/Admin/Finance/EmployeeAdvanceTest.php
new file mode 100644
index 0000000..8daa3a6
--- /dev/null
+++ b/tests/Feature/Admin/Finance/EmployeeAdvanceTest.php
@@ -0,0 +1,558 @@
+<?php
+
+use App\Enums\EmployeeAdvanceStatus;
+use App\Enums\Permission as PermissionEnum;
+use App\Models\CashAccount;
+use App\Models\Employee;
+use App\Models\EmployeeAdvance;
+use App\Models\User;
+use App\Models\UserProfile;
+use Database\Seeders\CashAccountSeeder;
+use Database\Seeders\RolePermissionSeeder;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Facades\Storage;
+
+uses(RefreshDatabase::class);
+
+beforeEach(function () {
+    $this->seed(RolePermissionSeeder::class);
+    User::factory()->create(); // Required by CashAccountSeeder
+    $this->seed(CashAccountSeeder::class);
+    Storage::fake('public');
+});
+
+// ─── Helper ───────────────────────────────────────────────
+
+function createAdvanceUserWithPermission(PermissionEnum ...$permissions): User
+{
+    $user = User::factory()->create();
+
+    $user->givePermissionTo(
+        array_merge(
+            [PermissionEnum::DASHBOARD_VIEW->value],
+            array_map(fn (PermissionEnum $p) => $p->value, $permissions)
+        )
+    );
+
+    $user->forgetCachedPermissions();
+
+    return $user;
+}
+
+function createEmployeeUser(): User
+{
+    $user = User::factory()->create();
+    UserProfile::factory()->create([
+        'user_id' => $user->id,
+        'full_name' => fake()->name(),
+    ]);
+    Employee::factory()->create(['user_id' => $user->id]);
+
+    return $user;
+}
+
+function createEmployeeUserWithAdvancePermission(): User
+{
+    $user = createEmployeeUser();
+
+    $user->givePermissionTo(
+        PermissionEnum::DASHBOARD_VIEW->value,
+        PermissionEnum::EMPLOYEE_ADVANCES_VIEW->value,
+        PermissionEnum::EMPLOYEE_ADVANCES_CREATE->value,
+        PermissionEnum::EMPLOYEE_ADVANCES_UPDATE->value,
+        PermissionEnum::EMPLOYEE_ADVANCES_DELETE->value,
+    );
+
+    $user->forgetCachedPermissions();
+
+    return $user;
+}
+
+function advancePayload(?int $amount = null, ?string $description = null, ?string $dueDate = null): array
+{
+    return [
+        'amount' => $amount ?? 500000,
+        'description' => $description ?? 'Kasbon untuk keperluan pribadi',
+        'due_date' => $dueDate ?? now()->addMonth()->format('Y-m-d'),
+    ];
+}
+
+// ─── Index ────────────────────────────────────────────────
+
+describe('Employee Advance Index', function () {
+    test('authenticated user with permission can view index', function () {
+        $user = createAdvanceUserWithPermission(PermissionEnum::EMPLOYEE_ADVANCES_VIEW);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.employee_advances.index'))
+            ->assertOk();
+    });
+
+    test('guest is redirected to login', function () {
+        $this->get(route('admin.finance.employee_advances.index'))
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without permission is forbidden', function () {
+        $user = User::factory()->create();
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.employee_advances.index'))
+            ->assertForbidden();
+    });
+
+    test('employee can view their own advances', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $employee = $user->employee;
+        EmployeeAdvance::factory()->count(2)->create(['employee_id' => $employee->id]);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.employee_advances.index'))
+            ->assertOk();
+    });
+
+    test('index can filter by status', function () {
+        $user = createAdvanceUserWithPermission(PermissionEnum::EMPLOYEE_ADVANCES_VIEW);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.employee_advances.index', ['status' => 'pending']))
+            ->assertOk();
+    });
+});
+
+// ─── Store ────────────────────────────────────────────────
+
+describe('Employee Advance Store', function () {
+    test('employee with permission can submit kasbon', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.store'), advancePayload())
+            ->assertRedirect(route('admin.finance.employee_advances.index'));
+
+        $this->assertDatabaseHas('employee_advances', [
+            'employee_id' => $user->employee->id,
+            'amount' => 500000,
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+    });
+
+    test('guest cannot submit kasbon', function () {
+        $this->post(route('admin.finance.employee_advances.store'), advancePayload())
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without create permission cannot submit kasbon', function () {
+        $user = createAdvanceUserWithPermission(PermissionEnum::EMPLOYEE_ADVANCES_VIEW);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.store'), advancePayload())
+            ->assertForbidden();
+    });
+
+    test('user without employee record cannot submit kasbon', function () {
+        $user = createAdvanceUserWithPermission(
+            PermissionEnum::EMPLOYEE_ADVANCES_VIEW,
+            PermissionEnum::EMPLOYEE_ADVANCES_CREATE,
+        );
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.store'), advancePayload())
+            ->assertForbidden();
+    });
+
+    test('verifier cannot submit kasbon', function () {
+        $user = createEmployeeUser();
+
+        $user->givePermissionTo(
+            PermissionEnum::DASHBOARD_VIEW->value,
+            PermissionEnum::EMPLOYEE_ADVANCES_VIEW->value,
+            PermissionEnum::EMPLOYEE_ADVANCES_VERIFY->value,
+        );
+
+        $user->forgetCachedPermissions();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.store'), advancePayload())
+            ->assertForbidden();
+    });
+
+    test('amount is required', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.store'), [
+                'amount' => '',
+                'description' => 'Test',
+                'due_date' => now()->addMonth()->format('Y-m-d'),
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('amount must be at least 1', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.store'), advancePayload(amount: 0))
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('description is required', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.store'), advancePayload(description: ''))
+            ->assertSessionHasErrors('description');
+    });
+
+    test('due_date is required', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.store'), advancePayload(dueDate: ''))
+            ->assertSessionHasErrors('due_date');
+    });
+
+    test('due_date must be today or after', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.store'), advancePayload(dueDate: '2020-01-01'))
+            ->assertSessionHasErrors('due_date');
+    });
+});
+
+// ─── Update ───────────────────────────────────────────────
+
+describe('Employee Advance Update', function () {
+    test('employee can update their own pending kasbon', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $advance = EmployeeAdvance::factory()->create([
+            'employee_id' => $user->employee->id,
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.employee_advances.update', $advance), advancePayload(700000, 'Deskripsi baru'))
+            ->assertRedirect(route('admin.finance.employee_advances.index'));
+
+        expect($advance->fresh()->amount)->toBe(700000);
+        expect($advance->fresh()->description)->toBe('Deskripsi baru');
+    });
+
+    test('guest cannot update kasbon', function () {
+        $advance = EmployeeAdvance::factory()->create();
+
+        $this->put(route('admin.finance.employee_advances.update', $advance), advancePayload())
+            ->assertRedirect(route('login'));
+    });
+
+    test('employee cannot update others kasbon', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $otherAdvance = EmployeeAdvance::factory()->create([
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.employee_advances.update', $otherAdvance), advancePayload())
+            ->assertForbidden();
+    });
+
+    test('cannot update non-pending kasbon', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $advance = EmployeeAdvance::factory()->approved()->create([
+            'employee_id' => $user->employee->id,
+        ]);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.employee_advances.update', $advance), advancePayload())
+            ->assertForbidden();
+    });
+});
+
+// ─── Destroy ──────────────────────────────────────────────
+
+describe('Employee Advance Destroy', function () {
+    test('employee can delete their own kasbon', function () {
+        $user = createEmployeeUserWithAdvancePermission();
+
+        $advance = EmployeeAdvance::factory()->create([
+            'employee_id' => $user->employee->id,
+        ]);
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.employee_advances.destroy', $advance))
+            ->assertRedirect(route('admin.finance.employee_advances.index'));
+
+        $this->assertDatabaseMissing('employee_advances', ['id' => $advance->id]);
+    });
+
+    test('guest cannot delete kasbon', function () {
+        $advance = EmployeeAdvance::factory()->create();
+
+        $this->delete(route('admin.finance.employee_advances.destroy', $advance))
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without delete permission cannot delete kasbon', function () {
+        $user = createAdvanceUserWithPermission(PermissionEnum::EMPLOYEE_ADVANCES_VIEW);
+
+        $advance = EmployeeAdvance::factory()->create();
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.employee_advances.destroy', $advance))
+            ->assertForbidden();
+    });
+});
+
+// ─── Approve ──────────────────────────────────────────────
+
+describe('Employee Advance Approve', function () {
+    test('user with verify permission can approve kasbon', function () {
+        $user = createAdvanceUserWithPermission(
+            PermissionEnum::EMPLOYEE_ADVANCES_VIEW,
+            PermissionEnum::EMPLOYEE_ADVANCES_VERIFY,
+        );
+
+        $account = CashAccount::query()->first();
+        $account->update(['balance' => 5000000]);
+
+        $advance = EmployeeAdvance::factory()->create([
+            'amount' => 500000,
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.approve', $advance))
+            ->assertRedirect(route('admin.finance.employee_advances.index'));
+
+        expect($advance->fresh()->status)->toBe(EmployeeAdvanceStatus::APPROVED);
+        expect($advance->fresh()->verified_at)->not->toBeNull();
+        expect($advance->fresh()->verified_by_id)->toBe($user->id);
+    });
+
+    test('guest cannot approve kasbon', function () {
+        $advance = EmployeeAdvance::factory()->create();
+
+        $this->post(route('admin.finance.employee_advances.approve', $advance))
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without verify permission cannot approve kasbon', function () {
+        $user = createAdvanceUserWithPermission(PermissionEnum::EMPLOYEE_ADVANCES_VIEW);
+
+        $advance = EmployeeAdvance::factory()->create();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.approve', $advance))
+            ->assertForbidden();
+    });
+
+    test('approving kasbon creates cash transaction', function () {
+        $user = createAdvanceUserWithPermission(
+            PermissionEnum::EMPLOYEE_ADVANCES_VIEW,
+            PermissionEnum::EMPLOYEE_ADVANCES_VERIFY,
+        );
+
+        $account = CashAccount::query()->first();
+        $account->update(['balance' => 5000000]);
+
+        $advance = EmployeeAdvance::factory()->create([
+            'amount' => 500000,
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.approve', $advance));
+
+        expect($advance->fresh()->cash_transaction_id)->not->toBeNull();
+    });
+});
+
+// ─── Reject ───────────────────────────────────────────────
+
+describe('Employee Advance Reject', function () {
+    test('user with verify permission can reject kasbon', function () {
+        $user = createAdvanceUserWithPermission(
+            PermissionEnum::EMPLOYEE_ADVANCES_VIEW,
+            PermissionEnum::EMPLOYEE_ADVANCES_VERIFY,
+        );
+
+        $advance = EmployeeAdvance::factory()->create([
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.reject', $advance), [
+                'reason' => 'Alasan ditolak',
+            ])
+            ->assertRedirect(route('admin.finance.employee_advances.index'));
+
+        expect($advance->fresh()->status)->toBe(EmployeeAdvanceStatus::REJECTED);
+    });
+
+    test('guest cannot reject kasbon', function () {
+        $advance = EmployeeAdvance::factory()->create();
+
+        $this->post(route('admin.finance.employee_advances.reject', $advance), [
+            'reason' => 'Alasan',
+        ])->assertRedirect(route('login'));
+    });
+
+    test('user without verify permission cannot reject kasbon', function () {
+        $user = createAdvanceUserWithPermission(PermissionEnum::EMPLOYEE_ADVANCES_VIEW);
+
+        $advance = EmployeeAdvance::factory()->create();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.reject', $advance), [
+                'reason' => 'Alasan',
+            ])
+            ->assertForbidden();
+    });
+
+    test('reason is required for rejection', function () {
+        $user = createAdvanceUserWithPermission(
+            PermissionEnum::EMPLOYEE_ADVANCES_VIEW,
+            PermissionEnum::EMPLOYEE_ADVANCES_VERIFY,
+        );
+
+        $advance = EmployeeAdvance::factory()->create();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.reject', $advance), [
+                'reason' => '',
+            ])
+            ->assertSessionHasErrors('reason');
+    });
+
+    test('rejecting kasbon creates rejection record', function () {
+        $user = createAdvanceUserWithPermission(
+            PermissionEnum::EMPLOYEE_ADVANCES_VIEW,
+            PermissionEnum::EMPLOYEE_ADVANCES_VERIFY,
+        );
+
+        $advance = EmployeeAdvance::factory()->create([
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.reject', $advance), [
+                'reason' => 'Budget tidak tersedia',
+            ]);
+
+        $this->assertDatabaseHas('rejections', [
+            'rejectable_type' => EmployeeAdvance::class,
+            'rejectable_id' => $advance->id,
+            'reason' => 'Budget tidak tersedia',
+        ]);
+    });
+});
+
+// ─── Pay ──────────────────────────────────────────────────
+
+describe('Employee Advance Pay', function () {
+    test('user with pay permission can mark kasbon as paid', function () {
+        $user = createAdvanceUserWithPermission(
+            PermissionEnum::EMPLOYEE_ADVANCES_VIEW,
+            PermissionEnum::EMPLOYEE_ADVANCES_PAY,
+        );
+
+        $account = CashAccount::query()->first();
+        $account->update(['balance' => 5000000]);
+
+        $advance = EmployeeAdvance::factory()->approved()->create([
+            'amount' => 500000,
+            'cash_transaction_id' => null,
+        ]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.pay', $advance))
+            ->assertRedirect(route('admin.finance.employee_advances.index'));
+
+        expect($advance->fresh()->status)->toBe(EmployeeAdvanceStatus::PAID);
+        expect($advance->fresh()->paid_at)->not->toBeNull();
+    });
+
+    test('guest cannot mark kasbon as paid', function () {
+        $advance = EmployeeAdvance::factory()->approved()->create();
+
+        $this->post(route('admin.finance.employee_advances.pay', $advance))
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without pay permission cannot mark kasbon as paid', function () {
+        $user = createAdvanceUserWithPermission(PermissionEnum::EMPLOYEE_ADVANCES_VIEW);
+
+        $advance = EmployeeAdvance::factory()->approved()->create();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.employee_advances.pay', $advance))
+            ->assertForbidden();
+    });
+});
+
+// ─── Employee Advance Model ───────────────────────────────
+
+describe('Employee Advance Model', function () {
+    test('employee advance has amount cast to integer', function () {
+        $advance = EmployeeAdvance::factory()->create(['amount' => 1000000]);
+
+        expect($advance->amount)->toBeInt();
+        expect($advance->amount)->toBe(1000000);
+    });
+
+    test('employee advance has status cast to enum', function () {
+        $advance = EmployeeAdvance::factory()->create([
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+
+        expect($advance->status)->toBe(EmployeeAdvanceStatus::PENDING);
+    });
+
+    test('employee advance has amount formatted accessor', function () {
+        $advance = EmployeeAdvance::factory()->create(['amount' => 1500000]);
+
+        expect($advance->amount_formatted)->toBe('Rp 1.500.000');
+    });
+
+    test('employee advance has status label accessor', function () {
+        $advance = EmployeeAdvance::factory()->create([
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+
+        expect($advance->status_label)->toBe('Menunggu');
+    });
+
+    test('employee advance belongs to employee', function () {
+        $advance = EmployeeAdvance::factory()->create();
+
+        expect($advance->employee)->not->toBeNull();
+    });
+
+    test('pending scope returns only pending advances', function () {
+        EmployeeAdvance::factory()->count(2)->create([
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+        EmployeeAdvance::factory()->approved()->create();
+
+        $pending = EmployeeAdvance::query()->pending()->get();
+
+        expect($pending)->toHaveCount(2);
+    });
+
+    test('approved scope returns only approved advances', function () {
+        EmployeeAdvance::factory()->count(3)->approved()->create();
+        EmployeeAdvance::factory()->create([
+            'status' => EmployeeAdvanceStatus::PENDING->value,
+        ]);
+
+        $approved = EmployeeAdvance::query()->approved()->get();
+
+        expect($approved)->toHaveCount(3);
+    });
+});
diff --git a/tests/Feature/Admin/Finance/ExpenseTest.php b/tests/Feature/Admin/Finance/ExpenseTest.php
new file mode 100644
index 0000000..80f9f4d
--- /dev/null
+++ b/tests/Feature/Admin/Finance/ExpenseTest.php
@@ -0,0 +1,368 @@
+<?php
+
+use App\Enums\Permission as PermissionEnum;
+use App\Models\CashAccount;
+use App\Models\CashTransaction;
+use App\Models\Expense;
+use App\Models\User;
+use Database\Seeders\CashAccountSeeder;
+use Database\Seeders\RolePermissionSeeder;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Http\UploadedFile;
+use Illuminate\Support\Facades\Storage;
+
+uses(RefreshDatabase::class);
+
+beforeEach(function () {
+    $this->seed(RolePermissionSeeder::class);
+    User::factory()->create(); // Required by CashAccountSeeder
+    $this->seed(CashAccountSeeder::class);
+    Storage::fake('public');
+});
+
+// ─── Helper ───────────────────────────────────────────────
+
+function createExpenseUserWithPermission(PermissionEnum ...$permissions): User
+{
+    $user = User::factory()->create();
+
+    $user->givePermissionTo(
+        array_merge(
+            [PermissionEnum::DASHBOARD_VIEW->value],
+            array_map(fn (PermissionEnum $p) => $p->value, $permissions)
+        )
+    );
+
+    $user->forgetCachedPermissions();
+
+    return $user;
+}
+
+function createExpenseWithCashTransaction(User $user): Expense
+{
+    $account = CashAccount::query()->first();
+    $account->update(['balance' => 5000000]);
+
+    $expense = Expense::factory()->create([
+        'created_by_id' => $user->id,
+        'amount' => 100000,
+    ]);
+
+    $cashTransaction = CashTransaction::factory()->create([
+        'cash_account_id' => $account->id,
+        'created_by_id' => $user->id,
+        'reference_type' => Expense::class,
+        'reference_id' => $expense->id,
+        'amount' => $expense->amount,
+        'balance_after' => $account->balance - $expense->amount,
+    ]);
+
+    $expense->update(['cash_transaction_id' => $cashTransaction->id]);
+
+    return $expense;
+}
+
+function expensePayload(?int $amount = null, ?string $description = null): array
+{
+    return [
+        'amount' => $amount ?? 100000,
+        'description' => $description ?? 'Pembelian ATK',
+        'photos' => [UploadedFile::fake()->image('bukti.jpg', 100, 100)],
+    ];
+}
+
+// ─── Index ────────────────────────────────────────────────
+
+describe('Expense Index', function () {
+    test('authenticated user with permission can view expense index', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.expenses.index'))
+            ->assertOk();
+    });
+
+    test('guest is redirected to login', function () {
+        $this->get(route('admin.finance.expenses.index'))
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without permission is forbidden', function () {
+        $user = User::factory()->create();
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.expenses.index'))
+            ->assertForbidden();
+    });
+
+    test('index displays expenses', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW);
+
+        Expense::factory()->count(3)->create(['created_by_id' => $user->id]);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.expenses.index'))
+            ->assertOk();
+    });
+
+    test('index can search expenses by description', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW);
+
+        Expense::factory()->create([
+            'created_by_id' => $user->id,
+            'description' => 'Pembelian kain',
+        ]);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.expenses.index', ['search' => 'kain']))
+            ->assertOk();
+    });
+});
+
+// ─── Store ────────────────────────────────────────────────
+
+describe('Expense Store', function () {
+    test('authenticated user with permission can create an expense', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_CREATE);
+
+        CashAccount::query()->first()->update(['balance' => 5000000]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.expenses.store'), expensePayload(250000, 'Beli mesin jahit'))
+            ->assertRedirect(route('admin.finance.expenses.index'));
+
+        $this->assertDatabaseHas('expenses', [
+            'amount' => 250000,
+            'description' => 'Beli mesin jahit',
+        ]);
+    });
+
+    test('guest cannot create an expense', function () {
+        $this->post(route('admin.finance.expenses.store'), expensePayload())
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without create permission is forbidden', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.expenses.store'), expensePayload())
+            ->assertForbidden();
+    });
+
+    test('amount is required', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_CREATE);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.expenses.store'), [
+                'amount' => '',
+                'description' => 'Test',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('amount must be at least 1', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_CREATE);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.expenses.store'), [
+                'amount' => 0,
+                'description' => 'Test',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('description is required', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_CREATE);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.expenses.store'), [
+                'amount' => 100000,
+                'description' => '',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('description');
+    });
+
+    test('description must not exceed 100 characters', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_CREATE);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.expenses.store'), [
+                'amount' => 100000,
+                'description' => str_repeat('a', 101),
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('description');
+    });
+
+    test('creating expense also creates cash transaction', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_CREATE);
+
+        CashAccount::query()->first()->update(['balance' => 5000000]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.expenses.store'), expensePayload(300000, 'Operasional'));
+
+        $expense = Expense::where('description', 'Operasional')->first();
+        expect($expense)->not->toBeNull();
+        expect($expense->cash_transaction_id)->not->toBeNull();
+
+        $this->assertDatabaseHas('cash_transactions', [
+            'id' => $expense->cash_transaction_id,
+            'amount' => 300000,
+        ]);
+    });
+});
+
+// ─── Update ───────────────────────────────────────────────
+
+describe('Expense Update', function () {
+    test('authenticated user with permission can update an expense', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_UPDATE);
+
+        $expense = createExpenseWithCashTransaction($user);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.expenses.update', $expense), expensePayload(200000, 'Deskripsi baru'))
+            ->assertRedirect(route('admin.finance.expenses.index'));
+
+        expect($expense->fresh()->amount)->toBe(200000);
+        expect($expense->fresh()->description)->toBe('Deskripsi baru');
+    });
+
+    test('guest cannot update an expense', function () {
+        $user = User::factory()->create();
+        $expense = createExpenseWithCashTransaction($user);
+
+        $this->put(route('admin.finance.expenses.update', $expense), expensePayload())
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without update permission is forbidden', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW);
+        $expense = createExpenseWithCashTransaction($user);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.expenses.update', $expense), expensePayload())
+            ->assertForbidden();
+    });
+
+    test('amount is required on update', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_UPDATE);
+        $expense = createExpenseWithCashTransaction($user);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.expenses.update', $expense), [
+                'amount' => '',
+                'description' => 'Test',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('description is required on update', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_UPDATE);
+        $expense = createExpenseWithCashTransaction($user);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.expenses.update', $expense), [
+                'amount' => 100000,
+                'description' => '',
+                'photos' => [UploadedFile::fake()->image('bukti.jpg')],
+            ])
+            ->assertSessionHasErrors('description');
+    });
+});
+
+// ─── Destroy ──────────────────────────────────────────────
+
+describe('Expense Destroy', function () {
+    test('authenticated user with permission can delete an expense', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_DELETE);
+
+        $expense = createExpenseWithCashTransaction($user);
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.expenses.destroy', $expense))
+            ->assertRedirect(route('admin.finance.expenses.index'));
+
+        $this->assertSoftDeleted('expenses', ['id' => $expense->id]);
+    });
+
+    test('guest cannot delete an expense', function () {
+        $user = User::factory()->create();
+        $expense = createExpenseWithCashTransaction($user);
+
+        $this->delete(route('admin.finance.expenses.destroy', $expense))
+            ->assertRedirect(route('login'));
+
+        $this->assertNotSoftDeleted('expenses', ['id' => $expense->id]);
+    });
+
+    test('user without delete permission is forbidden', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW);
+        $expense = createExpenseWithCashTransaction($user);
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.expenses.destroy', $expense))
+            ->assertForbidden();
+
+        $this->assertNotSoftDeleted('expenses', ['id' => $expense->id]);
+    });
+
+    test('deleting expense also deletes cash transaction', function () {
+        $user = createExpenseUserWithPermission(PermissionEnum::EXPENSES_VIEW, PermissionEnum::EXPENSES_DELETE);
+
+        $expense = createExpenseWithCashTransaction($user);
+        $cashTransactionId = $expense->cash_transaction_id;
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.expenses.destroy', $expense));
+
+        $this->assertSoftDeleted('expenses', ['id' => $expense->id]);
+        $this->assertSoftDeleted('cash_transactions', ['id' => $cashTransactionId]);
+    });
+});
+
+// ─── Expense Model ────────────────────────────────────────
+
+describe('Expense Model', function () {
+    test('expense uses soft deletes', function () {
+        $expense = Expense::factory()->create();
+
+        $expense->delete();
+
+        expect($expense->trashed())->toBeTrue();
+    });
+
+    test('expense has amount cast to integer', function () {
+        $expense = Expense::factory()->create(['amount' => 500000]);
+
+        expect($expense->amount)->toBeInt();
+        expect($expense->amount)->toBe(500000);
+    });
+
+    test('expense has amount formatted accessor', function () {
+        $expense = Expense::factory()->create(['amount' => 1500000]);
+
+        expect($expense->amount_formatted)->toBe('Rp 1.500.000');
+    });
+
+    test('expense belongs to cash transaction', function () {
+        $user = User::factory()->create();
+        $expense = createExpenseWithCashTransaction($user);
+
+        expect($expense->cashTransaction)->not->toBeNull();
+    });
+
+    test('expense belongs to created by user', function () {
+        $user = User::factory()->create();
+        $expense = Expense::factory()->create(['created_by_id' => $user->id]);
+
+        expect($expense->createdBy)->not->toBeNull();
+        expect($expense->createdBy->id)->toBe($user->id);
+    });
+});
diff --git a/tests/Feature/Admin/Finance/PayrollTest.php b/tests/Feature/Admin/Finance/PayrollTest.php
new file mode 100644
index 0000000..2be014c
--- /dev/null
+++ b/tests/Feature/Admin/Finance/PayrollTest.php
@@ -0,0 +1,563 @@
+<?php
+
+use App\Enums\PayrollAdjustmentType;
+use App\Enums\PayrollPeriodStatus;
+use App\Enums\PayrollStatus;
+use App\Enums\Permission as PermissionEnum;
+use App\Models\CashAccount;
+use App\Models\Employee;
+use App\Models\Payroll;
+use App\Models\PayrollAdjustment;
+use App\Models\PayrollPeriod;
+use App\Models\User;
+use App\Models\UserProfile;
+use Database\Seeders\CashAccountSeeder;
+use Database\Seeders\RolePermissionSeeder;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Facades\Storage;
+
+uses(RefreshDatabase::class);
+
+beforeEach(function () {
+    $this->seed(RolePermissionSeeder::class);
+    User::factory()->create(); // Required by CashAccountSeeder
+    $this->seed(CashAccountSeeder::class);
+    Storage::fake('public');
+});
+
+// ─── Helper ───────────────────────────────────────────────
+
+function createPayrollUserWithPermission(PermissionEnum ...$permissions): User
+{
+    $user = User::factory()->create();
+
+    $user->givePermissionTo(
+        array_merge(
+            [PermissionEnum::DASHBOARD_VIEW->value],
+            array_map(fn (PermissionEnum $p) => $p->value, $permissions)
+        )
+    );
+
+    $user->forgetCachedPermissions();
+
+    return $user;
+}
+
+function createPayrollWithPeriod(?Employee $employee = null): Payroll
+{
+    $period = PayrollPeriod::factory()->create([
+        'status' => PayrollPeriodStatus::OPEN->value,
+    ]);
+
+    $employee ??= Employee::factory()->create();
+
+    return Payroll::factory()->create([
+        'payroll_period_id' => $period->id,
+        'employee_id' => $employee->id,
+        'status' => PayrollStatus::UNPAID->value,
+    ]);
+}
+
+function adjustmentPayload(?string $type = null, ?int $amount = null, ?string $description = null): array
+{
+    return [
+        'type' => $type ?? PayrollAdjustmentType::BONUS->value,
+        'amount' => $amount ?? 500000,
+        'description' => $description ?? 'Tunjangan transport',
+    ];
+}
+
+// ─── Index ────────────────────────────────────────────────
+
+describe('Payroll Index', function () {
+    test('authenticated user with permission can view payroll index', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.payroll.index'))
+            ->assertOk();
+    });
+
+    test('guest is redirected to login', function () {
+        $this->get(route('admin.finance.payroll.index'))
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without permission is forbidden', function () {
+        $user = User::factory()->create();
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.payroll.index'))
+            ->assertForbidden();
+    });
+
+    test('index displays payrolls for a period', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW);
+
+        $period = PayrollPeriod::factory()->create();
+        Payroll::factory()->count(3)->create(['payroll_period_id' => $period->id]);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.payroll.index', ['period_id' => $period->id]))
+            ->assertOk();
+    });
+
+    test('index can search by employee name', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW);
+
+        $period = PayrollPeriod::factory()->create();
+        Payroll::factory()->create(['payroll_period_id' => $period->id]);
+
+        $this->actingAs($user)
+            ->get(route('admin.finance.payroll.index', [
+                'period_id' => $period->id,
+                'search' => 'test',
+            ]))
+            ->assertOk();
+    });
+});
+
+// ─── Store Adjustment ─────────────────────────────────────
+
+describe('Payroll Store Adjustment', function () {
+    test('authenticated user with permission can add adjustment', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = createPayrollWithPeriod();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.payroll.adjustments.store', $payroll), adjustmentPayload())
+            ->assertRedirect();
+
+        $this->assertDatabaseHas('payroll_adjustments', [
+            'payroll_id' => $payroll->id,
+            'type' => PayrollAdjustmentType::BONUS->value,
+            'amount' => 500000,
+            'description' => 'Tunjangan transport',
+        ]);
+    });
+
+    test('guest cannot add adjustment', function () {
+        $payroll = createPayrollWithPeriod();
+
+        $this->post(route('admin.finance.payroll.adjustments.store', $payroll), adjustmentPayload())
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without adjust permission is forbidden', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW);
+
+        $payroll = createPayrollWithPeriod();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.payroll.adjustments.store', $payroll), adjustmentPayload())
+            ->assertForbidden();
+    });
+
+    test('type is required', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = createPayrollWithPeriod();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.payroll.adjustments.store', $payroll), [
+                'type' => '',
+                'amount' => 500000,
+                'description' => 'Test',
+            ])
+            ->assertSessionHasErrors('type');
+    });
+
+    test('type must be valid enum value', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = createPayrollWithPeriod();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.payroll.adjustments.store', $payroll), [
+                'type' => 'invalid',
+                'amount' => 500000,
+                'description' => 'Test',
+            ])
+            ->assertSessionHasErrors('type');
+    });
+
+    test('amount is required', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = createPayrollWithPeriod();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.payroll.adjustments.store', $payroll), [
+                'type' => PayrollAdjustmentType::BONUS->value,
+                'amount' => '',
+                'description' => 'Test',
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('amount must be at least 1', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = createPayrollWithPeriod();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.payroll.adjustments.store', $payroll), [
+                'type' => PayrollAdjustmentType::BONUS->value,
+                'amount' => 0,
+                'description' => 'Test',
+            ])
+            ->assertSessionHasErrors('amount');
+    });
+
+    test('description is required', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = createPayrollWithPeriod();
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.payroll.adjustments.store', $payroll), [
+                'type' => PayrollAdjustmentType::BONUS->value,
+                'amount' => 500000,
+                'description' => '',
+            ])
+            ->assertSessionHasErrors('description');
+    });
+
+    test('adding bonus adjustment recalculates payroll amounts', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = Payroll::factory()->create([
+            'base_salary' => 3000000,
+            'bonus_amount' => 0,
+            'deduction_amount' => 0,
+            'total_amount' => 3000000,
+            'status' => PayrollStatus::UNPAID->value,
+        ]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.payroll.adjustments.store', $payroll), adjustmentPayload(
+                type: PayrollAdjustmentType::BONUS->value,
+                amount: 500000,
+            ));
+
+        expect($payroll->fresh()->bonus_amount)->toBe(500000);
+        expect($payroll->fresh()->total_amount)->toBe(3500000);
+    });
+
+    test('adding deduction adjustment recalculates payroll amounts', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = Payroll::factory()->create([
+            'base_salary' => 3000000,
+            'bonus_amount' => 0,
+            'deduction_amount' => 0,
+            'total_amount' => 3000000,
+            'status' => PayrollStatus::UNPAID->value,
+        ]);
+
+        $this->actingAs($user)
+            ->post(route('admin.finance.payroll.adjustments.store', $payroll), adjustmentPayload(
+                type: PayrollAdjustmentType::DEDUCTION->value,
+                amount: 200000,
+            ));
+
+        expect($payroll->fresh()->deduction_amount)->toBe(200000);
+        expect($payroll->fresh()->total_amount)->toBe(2800000);
+    });
+});
+
+// ─── Update Adjustment ────────────────────────────────────
+
+describe('Payroll Update Adjustment', function () {
+    test('authenticated user with permission can update adjustment', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = createPayrollWithPeriod();
+        $adjustment = PayrollAdjustment::factory()->bonus()->create([
+            'payroll_id' => $payroll->id,
+            'amount' => 500000,
+        ]);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.payroll.adjustments.update', $adjustment), adjustmentPayload(
+                type: PayrollAdjustmentType::BONUS->value,
+                amount: 700000,
+                description: 'Deskripsi baru',
+            ))
+            ->assertRedirect();
+
+        expect($adjustment->fresh()->amount)->toBe(700000);
+        expect($adjustment->fresh()->description)->toBe('Deskripsi baru');
+    });
+
+    test('guest cannot update adjustment', function () {
+        $adjustment = PayrollAdjustment::factory()->create();
+
+        $this->put(route('admin.finance.payroll.adjustments.update', $adjustment), adjustmentPayload())
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without adjust permission is forbidden', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW);
+
+        $adjustment = PayrollAdjustment::factory()->create();
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.payroll.adjustments.update', $adjustment), adjustmentPayload())
+            ->assertForbidden();
+    });
+
+    test('updating adjustment recalculates payroll amounts', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = Payroll::factory()->create([
+            'base_salary' => 3000000,
+            'bonus_amount' => 500000,
+            'deduction_amount' => 0,
+            'total_amount' => 3500000,
+            'status' => PayrollStatus::UNPAID->value,
+        ]);
+
+        $adjustment = PayrollAdjustment::factory()->bonus()->create([
+            'payroll_id' => $payroll->id,
+            'amount' => 500000,
+        ]);
+
+        $this->actingAs($user)
+            ->put(route('admin.finance.payroll.adjustments.update', $adjustment), adjustmentPayload(
+                type: PayrollAdjustmentType::BONUS->value,
+                amount: 800000,
+            ));
+
+        expect($payroll->fresh()->bonus_amount)->toBe(800000);
+        expect($payroll->fresh()->total_amount)->toBe(3800000);
+    });
+});
+
+// ─── Destroy Adjustment ───────────────────────────────────
+
+describe('Payroll Destroy Adjustment', function () {
+    test('authenticated user with permission can delete adjustment', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = createPayrollWithPeriod();
+        $adjustment = PayrollAdjustment::factory()->create(['payroll_id' => $payroll->id]);
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.payroll.adjustments.destroy', $adjustment))
+            ->assertRedirect();
+
+        $this->assertDatabaseMissing('payroll_adjustments', ['id' => $adjustment->id]);
+    });
+
+    test('guest cannot delete adjustment', function () {
+        $adjustment = PayrollAdjustment::factory()->create();
+
+        $this->delete(route('admin.finance.payroll.adjustments.destroy', $adjustment))
+            ->assertRedirect(route('login'));
+    });
+
+    test('user without adjust permission is forbidden', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW);
+
+        $adjustment = PayrollAdjustment::factory()->create();
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.payroll.adjustments.destroy', $adjustment))
+            ->assertForbidden();
+    });
+
+    test('deleting adjustment recalculates payroll amounts', function () {
+        $user = createPayrollUserWithPermission(PermissionEnum::PAYROLL_VIEW, PermissionEnum::PAYROLL_ADJUST);
+
+        $payroll = Payroll::factory()->create([
+            'base_salary' => 3000000,
+            'bonus_amount' => 500000,
+            'deduction_amount' => 0,
+            'total_amount' => 3500000,
+            'status' => PayrollStatus::UNPAID->value,
+        ]);
+
+        $adjustment = PayrollAdjustment::factory()->bonus()->create([
+            'payroll_id' => $payroll->id,
+            'amount' => 500000,
+        ]);
+
+        $this->actingAs($user)
+            ->delete(route('admin.finance.payroll.adjustments.destroy', $adjustment));
+
+        expect($payroll->fresh()->bonus_amount)->toBe(0);
+        expect($payroll->fresh()->total_amount)->toBe(3000000);
+    });
+});
+
+// ─── Payroll Model ────────────────────────────────────────
+
+describe('Payroll Model', function () {
+    test('payroll has amounts cast to integer', function () {
+        $payroll = Payroll::factory()->create([
+            'base_salary' => 3000000,
+            'bonus_amount' => 500000,
+            'deduction_amount' => 200000,
+            'total_amount' => 3300000,
+        ]);
+
+        expect($payroll->base_salary)->toBeInt();
+        expect($payroll->bonus_amount)->toBeInt();
+        expect($payroll->deduction_amount)->toBeInt();
+        expect($payroll->total_amount)->toBeInt();
+    });
+
+    test('payroll has status cast to enum', function () {
+        $payroll = Payroll::factory()->create([
+            'status' => PayrollStatus::UNPAID->value,
+        ]);
+
+        expect($payroll->status)->toBe(PayrollStatus::UNPAID);
+    });
+
+    test('payroll has formatted amount accessors', function () {
+        $payroll = Payroll::factory()->create([
+            'base_salary' => 3000000,
+            'bonus_amount' => 500000,
+            'deduction_amount' => 200000,
+            'total_amount' => 3300000,
+        ]);
+
+        expect($payroll->base_salary_formatted)->toBe('Rp 3.000.000');
+        expect($payroll->bonus_amount_formatted)->toBe('Rp 500.000');
+        expect($payroll->deduction_amount_formatted)->toBe('Rp 200.000');
+        expect($payroll->total_amount_formatted)->toBe('Rp 3.300.000');
+    });
+
+    test('payroll has status label accessor', function () {
+        $payroll = Payroll::factory()->create([
+            'status' => PayrollStatus::UNPAID->value,
+        ]);
+
+        expect($payroll->status_label)->toBe('Belum Dibayar');
+    });
+
+    test('payroll belongs to employee', function () {
+        $payroll = Payroll::factory()->create();
+
+        expect($payroll->employee)->not->toBeNull();
+    });
+
+    test('payroll belongs to payroll period', function () {
+        $payroll = Payroll::factory()->create();
+
+        expect($payroll->payrollPeriod)->not->toBeNull();
+    });
+
+    test('payroll can have adjustments', function () {
+        $payroll = Payroll::factory()->create();
+        PayrollAdjustment::factory()->count(3)->create(['payroll_id' => $payroll->id]);
+
+        expect($payroll->fresh()->adjustments)->toHaveCount(3);
+    });
+});
+
+// ─── Payroll Period Model ─────────────────────────────────
+
+describe('Payroll Period Model', function () {
+    test('payroll period has status cast to enum', function () {
+        $period = PayrollPeriod::factory()->create([
+            'status' => PayrollPeriodStatus::OPEN->value,
+        ]);
+
+        expect($period->status)->toBe(PayrollPeriodStatus::OPEN);
+    });
+
+    test('payroll period has period label accessor', function () {
+        $period = PayrollPeriod::factory()->create([
+            'year' => 2026,
+            'month' => 6,
+        ]);
+
+        expect($period->period_label)->not->toBeEmpty();
+    });
+
+    test('payroll period has status label accessor', function () {
+        $period = PayrollPeriod::factory()->create([
+            'status' => PayrollPeriodStatus::OPEN->value,
+        ]);
+
+        expect($period->status_label)->toBe('Dibuka');
+    });
+
+    test('payroll period isOpen method', function () {
+        $openPeriod = PayrollPeriod::factory()->create([
+            'status' => PayrollPeriodStatus::OPEN->value,
+        ]);
+
+        $closedPeriod = PayrollPeriod::factory()->closed()->create();
+
+        expect($openPeriod->isOpen())->toBeTrue();
+        expect($closedPeriod->isOpen())->toBeFalse();
+    });
+
+    test('payroll period uses soft deletes', function () {
+        $period = PayrollPeriod::factory()->create();
+
+        $period->delete();
+
+        expect($period->trashed())->toBeTrue();
+    });
+});
+
+// ─── Payroll Adjustment Model ─────────────────────────────
+
+describe('Payroll Adjustment Model', function () {
+    test('payroll adjustment has type cast to enum', function () {
+        $adjustment = PayrollAdjustment::factory()->create([
+            'type' => PayrollAdjustmentType::BONUS->value,
+        ]);
+
+        expect($adjustment->type)->toBe(PayrollAdjustmentType::BONUS);
+    });
+
+    test('payroll adjustment has amount cast to integer', function () {
+        $adjustment = PayrollAdjustment::factory()->create(['amount' => 500000]);
+
+        expect($adjustment->amount)->toBeInt();
+        expect($adjustment->amount)->toBe(500000);
+    });
+
+    test('payroll adjustment has formatted accessors', function () {
+        $adjustment = PayrollAdjustment::factory()->create(['amount' => 750000]);
+
+        expect($adjustment->amount_formatted)->toBe('Rp 750.000');
+    });
+
+    test('payroll adjustment has type label accessor', function () {
+        $adjustment = PayrollAdjustment::factory()->bonus()->create();
+
+        expect($adjustment->type_label)->toBe('Tunjangan');
+    });
+
+    test('payroll adjustment belongs to payroll', function () {
+        $adjustment = PayrollAdjustment::factory()->create();
+
+        expect($adjustment->payroll)->not->toBeNull();
+    });
+
+    test('bonus scope returns only bonus adjustments', function () {
+        PayrollAdjustment::factory()->count(2)->bonus()->create();
+        PayrollAdjustment::factory()->deduction()->create();
+
+        $bonuses = PayrollAdjustment::query()->bonus()->get();
+
+        expect($bonuses)->toHaveCount(2);
+    });
+
+    test('deduction scope returns only deduction adjustments', function () {
+        PayrollAdjustment::factory()->count(3)->deduction()->create();
+        PayrollAdjustment::factory()->bonus()->create();
+
+        $deductions = PayrollAdjustment::query()->deduction()->get();
+
+        expect($deductions)->toHaveCount(3);
+    });
+});