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>

resources/views/auth/login.blade.php

@@ -5,10 +5,10 @@
     <form method="POST" action="{{ route('login') }}">
         @csrf
 
-        <!-- Email Address -->
+        <!-- Email or Phone -->
         <div>
-            <x-input-label for="email" :value="__('Email')" />
-            <x-text-input id="email" class="block mt-1 w-full" type="email" name="email" :value="old('email')" required autofocus autocomplete="username" />
+            <x-input-label for="email" :value="__('Email or Phone')" />
+            <x-text-input id="email" class="block mt-1 w-full" type="text" name="email" :value="old('email')" required autofocus autocomplete="username" placeholder="email@example.com 或 0912345678" />
             <x-input-error :messages="$errors->get('email')" class="mt-2" />
         </div>