Add phone login support and member import functionality

Features:
- Support login via phone number or email (LoginRequest)
- Add members:import-roster command for Excel roster import
- Merge survey emails with roster data

Code Quality (Phase 1-4):
- Add database locking for balance calculation
- Add self-approval checks for finance workflow
- Create service layer (FinanceDocumentApprovalService, PaymentVerificationService)
- Add HasAccountingEntries and HasApprovalWorkflow traits
- Create FormRequest classes for validation
- Add status-badge component
- Define authorization gates in AuthServiceProvider
- Add accounting config file

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

phpunit.xml

@@ -21,8 +21,8 @@
         <env name="APP_ENV" value="testing"/>
         <env name="BCRYPT_ROUNDS" value="4"/>
         <env name="CACHE_DRIVER" value="array"/>
-        <!-- <env name="DB_CONNECTION" value="sqlite"/> -->
-        <!-- <env name="DB_DATABASE" value=":memory:"/> -->
+        <env name="DB_CONNECTION" value="sqlite"/>
+        <env name="DB_DATABASE" value=":memory:"/>
         <env name="MAIL_MAILER" value="array"/>
         <env name="PULSE_ENABLED" value="false"/>
         <env name="QUEUE_CONNECTION" value="sync"/>