refactor(pemeriksaan): sync calculator drafts with final nota hitung ## Changes Officers can estimate SKPDKB from the kertas kerja or SPHP form before an LHP is available. Saving the calculator draft fills the final Nota Hitung with the same objects, periods, examined principal, notes, date, and no-findings choice, so those inputs only need to be entered once. - Use the same per-period calculation, monthly sanction cap, and rounding for the preview and SKPDKB issuance. - Read paid principal live, including settled credits, and exclude payments for an assessment issued from the same note. - Require dashboard eligibility and examiner/admin access for payment lookups, bind them to the persisted SP2/object/note scope, and include SP2 context in both consumer cache keys. - Serialize draft and final saves for each SP2, remove drafts on finalization, and archive them when an examination is cancelled. Closes #1913. ## Release impact Patch. Extend the existing pemeriksaan and Nota Hitung workflow with earlier calculations and shared inputs. This improves an existing business process and introduces no separate module or external integration. ## Migration notes Apply `drizzle/0214_nota_hitung_draft.sql` through the existing migration runner before deploying the application. Production retains `0213_keberatan_pemeriksaan` unchanged, and this migration follows it as `0214`. It adds one draft record per SP2 without changing existing final notes or issued assessments. No backfill is needed. Application rollback can leave the new table in place. Dropping it discards saved calculator drafts. ## Validation - UI policy checks passed against base `dc07baf552eb5790cfef3bf30b60927818e58307`. - Changed and full React Doctor audits passed with 0 errors, 0 warnings, and no skipped checks. The full local audit covered 8,982 source files. - ESLint passed for all changed and added TypeScript/JavaScript files with `--max-warnings=0`. - Focused TypeScript check passed for the changed files and their imports, including the installed Next.js global declarations. - Migration snapshot inspection confirms only `pajak_pemeriksaan.nota_hitung_draft` was added and the snapshot chain matches. - Added regression cases for draft-to-final validation, period boundaries, capped interest, credits, and rounding. Local tests, builds, and dev server were not run, as requested. - The full repository TypeScript check exceeded its 4 GB heap limit. Browser flow and live database migration remain unverified.