What is balaka CLAUDE.md?

Repository instructions for Balaka, an Indonesian accounting application for small businesses. They describe the application’s technology, completed development phases, important files, and coding guidelines.

For developing features in Balaka, including accounting, tax, payroll, inventory, production, banking, analytics, security, and APIs.

They give an agent the project’s current status and working rules, helping it make changes that fit the existing accounting system.

How artivisi/balaka configures Claude Code

Reuse

Borrowing it

Nothing to install: this file belongs to artivisi/balaka. Take a copy, put it at the same path in your own repository, and replace the rules that are about this project with yours.

Copy the file

curl -O https://raw.githubusercontent.com/artivisi/balaka/main/CLAUDE.md

Clone the repo

git clone --depth 1 https://github.com/artivisi/balaka

Made for: Claude Code.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

README.md

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Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

Your own site · 80×15

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Per session 4,306 This file is loaded in full into every session.

When invoked 4,306 The same file — it is already loaded in full.

Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.

Origin original No closer match found in the catalogue.

Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

Model	Per session	Once invoked
Fable 5.1	$0.04306	$0.04306
Opus 5.5	$0.01722	$0.01722
Sonnet 5.5	$0.00861	$0.00861
Haiku 4.5	$0.00431	$0.00431

Measured 2d ago against content hash 9ea086a63125, method: parsed. Prices are Anthropic first-party input rates as of 2026-10-07, from the pricing page.

Security

Grade A, and why

balaka CLAUDE.md scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 2d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

CLAUDE.md · 221 lines

How it starts

The opening of the file, as written. The whole thing — 221 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Claude Instructions

Project Overview

Indonesian accounting application for small businesses. Spring Boot 4.0 + Thymeleaf + PostgreSQL. Licensed under Apache License 2.0.

Current Status

Phase 0: ✅ Complete (project setup, auth, CI/CD)
Phase 1: ✅ Complete (Core Accounting MVP)
Phase 2: ✅ Complete (Tax Compliance + Cash Flow)
Phase 3: ✅ Complete (Payroll + RBAC + Employee Self-Service)
Phase 4: ✅ Complete (Fixed Assets)
Phase 5: ✅ Complete (Inventory & Production)
- 5.1 Product Master: ✅ Complete
- 5.2 Inventory Transactions: ✅ Complete
- 5.3 Inventory Reports: ✅ Complete
- 5.4 Simple Production (BOM): ✅ Complete
- 5.5 Integration with Sales: ✅ Complete
Phase 6: ✅ Complete (Security Hardening)
Phase 7: ✅ Complete (API Foundation — OAuth 2.0 device auth, 7 API controllers, pagination, device token management UI)
Phase 8: ✅ Complete (Bank Reconciliation)
Phase 9: ✅ Complete (Analytics & Insights — 9.2 Smart Alerts ✅, 9.3 Transaction Tags ✅)
AI Analysis Reports: ✅ Complete (structured report publishing with per-industry KPIs)
Phase 10: ✅ Complete (Invoice & Bill Management — invoices, vendor bills, bill API, payment tracking, aging reports, customer/vendor statements)
Phase 11: ✅ Complete (Recurring Transactions — templates, scheduling, auto-posting)
Phase 12: ✅ Complete (Tax Data Management — 12.1 PPN formula fix, 12.2 tax detail entry UI, 12.3 tax detail & document API, 12.4 auto-populate tax details, 12.5 client management UI, 12.6 fiscal period management, 12.7 tax report enhancements, 12.8 tax deadline updates, 12.9 retrofit 2025 data, 12.10 tax export API, 12.11 PPN docs update)
Phase 13: ✅ Complete (OpenAPI Migration — springdoc-openapi 3.0.1, 11 @Tag controllers, x- extensions, Swagger UI)
Phase 14: ✅ Complete (Fiscal Adjustments API)
Phase 15: ✅ Complete (Payroll API + PPh 21)
Bug Fixes: ✅ Complete (BUG-001 PPN rounding, BUG-002 PUT broken DRAFTs, BUG-003 PUT overrides 409, BUG-004 empty journalEntries)
Phase 16: ✅ Complete (User Manual Revamp — AI-Operated Lifecycle)
Phase 17: ✅ Complete (SPT Tahunan Badan Data Export — L1 rekonsiliasi fiskal, L4 penghasilan final, L9 penyusutan DJP format, transkrip 8A, e-Bupot PPh 21 annual, fiscal loss carryforward, SPT checklist dashboard)
Phase 18: ✅ Complete (PPh 21 TER Method — PMK 168/2023, TerCategory enum, monthly TER Jan–Nov, December reconciliation, web calculator)
Phase 19: ✅ Complete (Scheduled Payroll — automated monthly payroll run creation, CRUD API, daily scheduler with startup catch-up)
Phase 20: ✅ Complete (Free-Form Journal Entry API — POST /api/transactions/journal-entry, arbitrary debit/credit lines, no template required, for closing/adjusting/opening entries)
BUG-014: ✅ Complete (Tax export excluded closing journal from P&L via closingEntry boolean)
SPT Lampiran Export: ✅ Complete (GET /api/tax-export/spt-tahunan/lampiran?year=, consolidated Coretax-ready data)
BUG-016/017/018: ✅ Complete (Transkrip 8A asset mapping, Lampiran I pasal field, accountSlots lineOrder fallback)
Period Report: ✅ Complete (/reports/period — fiscal period dropdown, closing-entry-excluded P&L)
Sidebar Reorg: ✅ Complete (Master Data separated from Pengaturan)
Tax Filing (FR-001–006): ✅ Complete (L1 non-operating expenses fix, L9 depreciation fallback, PKP rounding, excludeClosing API param, financial statements PDF, Coretax SPT export)
Service Auth + Retry-Safe Posting (issues #28, #29): ✅ Complete (OAuth2 client_credentials grant — api_clients table, POST /api/oauth/token, Pengaturan → API Klien; Idempotency-Key header on POST /api/transactions with replay semantics)
Depreciation Fixes (issues #31, #32): ✅ Complete (schedule-derived periodNumber + uk_asset_period(id_fixed_asset, period_end); scheduler catch-up for late-registered assets; /api/fixed-assets/depreciation endpoints)
Fixed Asset API (issue #30): ✅ Complete (/api/fixed-assets CRUD + /categories, scopes assets:read/assets:write, register via funding account → acquisition DRAFT or purchaseTransactionId → link existing posted journal without new draft)
Tax Filing Register (issue #35): ✅ Complete (/api/tax-filings CRUD + document attachments, tax_filings/tax_documents tables, scopes tax-filings:read/tax-filings:write, per-masa SPT/BPE/STP/SP2DK records with STP→teguran chains, filing status surfaced on GET /api/analysis/tax-summary)
Deductibility + Benefit-in-Kind (issue #46): ✅ Complete (chart_of_accounts.fiscal_treatment, reviewable DRAFT fiscal adjustments generated from flags, benefit_in_kind recipients feeding PPh 21 and 1721-A1, seed accounts 2.1.25, 2.1.40, 3.2.03, 5.8.01-04; see docs/feature-requests-2026-11.md)
Withholding (issue #43): ✅ Complete (payee data on Vendor, /withholding + /api/withholding, PPh 21 bukan pegawai per masa / PPh 23 / PPh 26 drafts, deposit tracking, BP21 export, service payments without PPh detail; read API WithholdingQueryService; PPh 23/26 rates unverified)
Sales Tax Chain (issue #44): ✅ Complete (invoice to faktur, receipt, bupot; exceptions; monthly revenue to SPT Masa PPN DPP reconciliation; SalesTaxChainService, /sales-tax-chain, /api/sales-tax-chain, V010)
Payroll single source (issue #47): ✅ Complete (bonus/THR rows in the run, journal lines 5.8.01/5.8.02, PPh 21 refund as debit, 1721-A1 row 8c, salary-journal warnings both ways, PayrollReconciliationService + /payroll/reconciliation, alert PAYROLL_UNPOSTED, TER rate table corrected to the PP 58/2023 lampiran)
Fixed-asset register (issue #49): ✅ Complete (brand, model, custodian, condition, photo; yearly checklist and exceptions at /assets/verification; disposal record with DRAFT journal and tax effect, asset DISPOSED on post; delete only for unposted registrations; AssetRegisterQueryService for #45 and #51). V012, test V917. Details in docs/feature-requests-2026-11.md
Evidence completeness (issue #48): ✅ Complete (evidence rules by account/template, missing-evidence report, contract register, monthly bank statement archive with 10-year retention and alert, yearly audit pack ZIP, /api/evidence read API, V013)
Period Close Checks (issue #50): ✅ Complete (close checklist on fiscal period and year-end pages + /api/close-checks, chart_of_accounts.close_check_role, shareholder current account statement, LIABILITY_UNMOVED alert, V014)
Tax Self-Test (issue #45): ✅ Complete (/reports/self-test + /api/self-test and /trace, nine cross-check lines with explanations, chart_of_accounts.self_test_role, self_test_explanations, V015)
Tax Audit Workspace (issue #51): ✅ Complete (/tax-audit year view with trace to ledger line and links to invoice/faktur/bupot/contract/bank line/filing; append-only inquiry cases with disclosure ZIP export; archive ZIP+manifest import with PostgreSQL full-text search; evidence required at posting from company_config.evidence_required_from; V016)
Test Suite Audit 2026-09: 🔄 In progress (~80 classes rewritten to verify real behavior; web + API authorization hardening; V006/V007). Status, resume checklist, deploy checklist, release-notes draft and open decisions: docs/test-suite-audit-2026-09.md. Test rules + reserved test years: docs/developer-guide/extending/05-testing.md
See docs/06-implementation-plan.md for full plan

Read the full file on GitHub · 221 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

2d ago Changed · +10 lines · +850 tokens per session 9ea086a63125
1mo ago Changed · +18 tokens per session 4dedd40b9610
2mo ago First seen · 211 lines · 3,438 tokens per session scan A 90effe2863f6

Subscribe to this mod's changes

balaka CLAUDE.md is an instructions file published in the GitHub repository artivisi/balaka (45 stars, last pushed 2d ago), licensed Apache-2.0. It adds 4,306 tokens to every session, about $0.0172 per session on Opus 5.5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-30.

Finance and fintech accounting erp htmx indonesia inventory open-source

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balaka: Instructions file for Claude Code