feat: remove OTP gate from transactions, fix categories auth, add implementation plan

- Remove OtpGateGuard from transactions controller (OTP verified at login)
- Fix categories controller to use authenticated user instead of TEMP_USER_ID
- Add comprehensive implementation plan document
- Update .env.example with WEB_APP_URL
- Prepare for admin dashboard development

apps/api/dist/seed.js

@@ -2,18 +2,21 @@
 Object.defineProperty(exports, "__esModule", { value: true });
 const client_1 = require("@prisma/client");
 const prisma = new client_1.PrismaClient();
+const adminSeeder = {
+    email: 'dwindi.ramadhana@gmail.com',
+    password: 'tabungin2k25!@#',
+};
+const TEMP_USER_ID = process.env.TEMP_USER_ID || '16b74848-daa3-4dc9-8de2-3cf59e08f8e3';
 async function main() {
-    const userId = '16b74848-daa3-4dc9-8de2-3cf59e08f8e3';
     const user = await prisma.user.upsert({
-        where: { id: userId },
+        where: { id: TEMP_USER_ID },
         update: {},
         create: {
-            id: userId,
+            id: TEMP_USER_ID,
+            email: 'temp@example.com',
         },
     });
-    const existing = await prisma.wallet.findFirst({
-        where: { userId: user.id, kind: 'money' },
-    });
+    const existing = await prisma.wallet.findFirst({});
     if (!existing) {
         await prisma.wallet.create({
             data: {