diff --git a/app/Filament/Resources/CustomerPoMasterResource.php b/app/Filament/Resources/CustomerPoMasterResource.php
new file mode 100644
index 0000000..8b3de0c
--- /dev/null
+++ b/app/Filament/Resources/CustomerPoMasterResource.php
@@ -0,0 +1,176 @@
+<?php
+
+namespace App\Filament\Resources;
+
+use App\Filament\Exports\CustomerPoMasterExporter;
+use App\Filament\Imports\CustomerPoMasterImporter;
+use App\Filament\Resources\CustomerPoMasterResource\Pages;
+use App\Filament\Resources\CustomerPoMasterResource\RelationManagers;
+use App\Models\CustomerPoMaster;
+use App\Models\Item;
+use App\Models\Plant;
+use Filament\Facades\Filament;
+use Filament\Forms;
+use Filament\Forms\Form;
+use Filament\Resources\Resource;
+use Filament\Tables;
+use Filament\Tables\Table;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\SoftDeletingScope;
+use Filament\Tables\Actions\ExportAction;
+use Filament\Tables\Actions\ImportAction;
+
+class CustomerPoMasterResource extends Resource
+{
+    protected static ?string $model = CustomerPoMaster::class;
+
+    protected static ?string $navigationIcon = 'heroicon-o-rectangle-stack';
+
+    public static function form(Form $form): Form
+    {
+        return $form
+            ->schema([
+                Forms\Components\Select::make('plant_id')
+                    ->label('Plant')
+                    ->reactive()
+                    ->relationship('plant', 'name')
+                    ->options(function (callable $get) {
+                        $userHas = Filament::auth()->user()->plant_id;
+
+                        return ($userHas && strlen($userHas) > 0) ? Plant::where('id', $userHas)->pluck('name', 'id')->toArray() : Plant::orderBy('code')->pluck('name', 'id')->toArray();
+                    })
+                    ->required(),
+                Forms\Components\Select::make('item_id')
+                    ->label('Item Code')
+                    ->reactive()
+                    ->searchable()
+                    ->options(function (callable $get) {
+                        $plantId = $get('plant_id');
+                        if (empty($plantId)) {
+                            return [];
+                        }
+
+                        return Item::where('plant_id', $plantId)->pluck('code', 'id');
+                    })
+                    ->required(),
+                Forms\Components\TextInput::make('customer_po')
+                    ->label('Customer PO'),
+                Forms\Components\TextInput::make('customer_name')
+                    ->label('Customer Name'),
+                Forms\Components\TextInput::make('quantity')
+                    ->label('Quantity'),
+                Forms\Components\Hidden::make('created_by')
+                    ->label('Created By')
+                    ->default(Filament::auth()->user()?->name),
+                Forms\Components\Hidden::make('updated_by')
+                    ->default(Filament::auth()->user()?->name),
+            ]);
+    }
+
+    public static function table(Table $table): Table
+    {
+        return $table
+            ->columns([
+                Tables\Columns\TextColumn::make('No.')
+                    ->label('No.')
+                    ->getStateUsing(function ($record, $livewire, $column, $rowLoop) {
+                        $paginator = $livewire->getTableRecords();
+                        $perPage = method_exists($paginator, 'perPage') ? $paginator->perPage() : 10;
+                        $currentPage = method_exists($paginator, 'currentPage') ? $paginator->currentPage() : 1;
+
+                        return ($currentPage - 1) * $perPage + $rowLoop->iteration;
+                    }),
+                Tables\Columns\TextColumn::make('plant.name')
+                    ->label('Plant')
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('item.code')
+                    ->label('Item Code')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('customer_po')
+                    ->label('Customer PO')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('customer_name')
+                    ->label('Customer Name')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('quantity')
+                    ->label('Quantity')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('created_at')
+                    ->dateTime()
+                    ->sortable()
+                    ->toggleable(isToggledHiddenByDefault: true),
+                Tables\Columns\TextColumn::make('updated_at')
+                    ->dateTime()
+                    ->sortable()
+                    ->toggleable(isToggledHiddenByDefault: true),
+                Tables\Columns\TextColumn::make('deleted_at')
+                    ->dateTime()
+                    ->sortable()
+                    ->toggleable(isToggledHiddenByDefault: true),
+            ])
+            ->filters([
+                Tables\Filters\TrashedFilter::make(),
+            ])
+            ->actions([
+                Tables\Actions\ViewAction::make(),
+                Tables\Actions\EditAction::make(),
+            ])
+            ->bulkActions([
+                Tables\Actions\BulkActionGroup::make([
+                    Tables\Actions\DeleteBulkAction::make(),
+                    Tables\Actions\ForceDeleteBulkAction::make(),
+                    Tables\Actions\RestoreBulkAction::make(),
+                ]),
+            ])
+            ->headerActions([
+                ImportAction::make()
+                    ->label('Import Customer PO')
+                    ->color('warning')
+                    ->importer(CustomerPoMasterImporter::class)
+                    ->visible(function () {
+                        return Filament::auth()->user()->can('view import customer po master');
+                    }),
+                ExportAction::make()
+                    ->label('Export Customer PO')
+                    ->color('warning')
+                    ->exporter(CustomerPoMasterExporter::class)
+                    ->visible(function () {
+                        return Filament::auth()->user()->can('view export customer po master');
+                    }),
+            ]);
+    }
+
+    public static function getRelations(): array
+    {
+        return [
+            //
+        ];
+    }
+
+    public static function getPages(): array
+    {
+        return [
+            'index' => Pages\ListCustomerPoMasters::route('/'),
+            'create' => Pages\CreateCustomerPoMaster::route('/create'),
+            'view' => Pages\ViewCustomerPoMaster::route('/{record}'),
+            'edit' => Pages\EditCustomerPoMaster::route('/{record}/edit'),
+        ];
+    }
+
+    public static function getEloquentQuery(): Builder
+    {
+        return parent::getEloquentQuery()
+            ->withoutGlobalScopes([
+                SoftDeletingScope::class,
+            ]);
+    }
+}
diff --git a/app/Filament/Resources/CustomerPoMasterResource/Pages/CreateCustomerPoMaster.php b/app/Filament/Resources/CustomerPoMasterResource/Pages/CreateCustomerPoMaster.php
new file mode 100644
index 0000000..e52dcae
--- /dev/null
+++ b/app/Filament/Resources/CustomerPoMasterResource/Pages/CreateCustomerPoMaster.php
@@ -0,0 +1,12 @@
+<?php
+
+namespace App\Filament\Resources\CustomerPoMasterResource\Pages;
+
+use App\Filament\Resources\CustomerPoMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\CreateRecord;
+
+class CreateCustomerPoMaster extends CreateRecord
+{
+    protected static string $resource = CustomerPoMasterResource::class;
+}
diff --git a/app/Filament/Resources/CustomerPoMasterResource/Pages/EditCustomerPoMaster.php b/app/Filament/Resources/CustomerPoMasterResource/Pages/EditCustomerPoMaster.php
new file mode 100644
index 0000000..015f708
--- /dev/null
+++ b/app/Filament/Resources/CustomerPoMasterResource/Pages/EditCustomerPoMaster.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Filament\Resources\CustomerPoMasterResource\Pages;
+
+use App\Filament\Resources\CustomerPoMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\EditRecord;
+
+class EditCustomerPoMaster extends EditRecord
+{
+    protected static string $resource = CustomerPoMasterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\ViewAction::make(),
+            Actions\DeleteAction::make(),
+            Actions\ForceDeleteAction::make(),
+            Actions\RestoreAction::make(),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/CustomerPoMasterResource/Pages/ListCustomerPoMasters.php b/app/Filament/Resources/CustomerPoMasterResource/Pages/ListCustomerPoMasters.php
new file mode 100644
index 0000000..a132bc3
--- /dev/null
+++ b/app/Filament/Resources/CustomerPoMasterResource/Pages/ListCustomerPoMasters.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\CustomerPoMasterResource\Pages;
+
+use App\Filament\Resources\CustomerPoMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\ListRecords;
+
+class ListCustomerPoMasters extends ListRecords
+{
+    protected static string $resource = CustomerPoMasterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\CreateAction::make(),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/CustomerPoMasterResource/Pages/ViewCustomerPoMaster.php b/app/Filament/Resources/CustomerPoMasterResource/Pages/ViewCustomerPoMaster.php
new file mode 100644
index 0000000..5a42ce8
--- /dev/null
+++ b/app/Filament/Resources/CustomerPoMasterResource/Pages/ViewCustomerPoMaster.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\CustomerPoMasterResource\Pages;
+
+use App\Filament\Resources\CustomerPoMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\ViewRecord;
+
+class ViewCustomerPoMaster extends ViewRecord
+{
+    protected static string $resource = CustomerPoMasterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\EditAction::make(),
+        ];
+    }
+}
diff --git a/app/Models/CustomerPoMaster.php b/app/Models/CustomerPoMaster.php
new file mode 100644
index 0000000..d9aa785
--- /dev/null
+++ b/app/Models/CustomerPoMaster.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class CustomerPoMaster extends Model
+{
+    use SoftDeletes;
+
+    protected $fillable = [
+        'plant_id',
+		'item_id',
+        'customer_po',
+        'customer_name',
+        'quantity',
+        'created_at',
+		'updated_at',
+		'created_by',
+    ];
+
+    public function plant(): BelongsTo
+    {
+        return $this->belongsTo(Plant::class);
+    }
+
+    public function item(): BelongsTo
+    {
+        return $this->belongsTo(Item::class);
+    }
+}
diff --git a/app/Policies/CustomerPoMasterPolicy.php b/app/Policies/CustomerPoMasterPolicy.php
new file mode 100644
index 0000000..e99c17f
--- /dev/null
+++ b/app/Policies/CustomerPoMasterPolicy.php
@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Policies;
+
+use Illuminate\Auth\Access\Response;
+use App\Models\CustomerPoMaster;
+use App\Models\User;
+
+class CustomerPoMasterPolicy
+{
+    /**
+     * Determine whether the user can view any models.
+     */
+    public function viewAny(User $user): bool
+    {
+        return $user->checkPermissionTo('view-any CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can view the model.
+     */
+    public function view(User $user, CustomerPoMaster $customerpomaster): bool
+    {
+        return $user->checkPermissionTo('view CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can create models.
+     */
+    public function create(User $user): bool
+    {
+        return $user->checkPermissionTo('create CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can update the model.
+     */
+    public function update(User $user, CustomerPoMaster $customerpomaster): bool
+    {
+        return $user->checkPermissionTo('update CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can delete the model.
+     */
+    public function delete(User $user, CustomerPoMaster $customerpomaster): bool
+    {
+        return $user->checkPermissionTo('delete CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can delete any models.
+     */
+    public function deleteAny(User $user): bool
+    {
+        return $user->checkPermissionTo('delete-any CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can restore the model.
+     */
+    public function restore(User $user, CustomerPoMaster $customerpomaster): bool
+    {
+        return $user->checkPermissionTo('restore CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can restore any models.
+     */
+    public function restoreAny(User $user): bool
+    {
+        return $user->checkPermissionTo('restore-any CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can replicate the model.
+     */
+    public function replicate(User $user, CustomerPoMaster $customerpomaster): bool
+    {
+        return $user->checkPermissionTo('replicate CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can reorder the models.
+     */
+    public function reorder(User $user): bool
+    {
+        return $user->checkPermissionTo('reorder CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can permanently delete the model.
+     */
+    public function forceDelete(User $user, CustomerPoMaster $customerpomaster): bool
+    {
+        return $user->checkPermissionTo('force-delete CustomerPoMaster');
+    }
+
+    /**
+     * Determine whether the user can permanently delete any models.
+     */
+    public function forceDeleteAny(User $user): bool
+    {
+        return $user->checkPermissionTo('force-delete-any CustomerPoMaster');
+    }
+}
diff --git a/database/migrations/2026_02_10_161202_create_customer_po_masters_table.php b/database/migrations/2026_02_10_161202_create_customer_po_masters_table.php
new file mode 100644
index 0000000..fe139d0
--- /dev/null
+++ b/database/migrations/2026_02_10_161202_create_customer_po_masters_table.php
@@ -0,0 +1,45 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        $sql = <<<'SQL'
+            CREATE TABLE customer_po_masters (
+                id					               	BIGINT GENERATED always AS IDENTITY PRIMARY KEY,
+
+                plant_id                            BIGINT NOT NULL,
+                item_id                             BIGINT NOT NULL,
+                customer_po                         TEXT DEFAULT NULL,
+                customer_name                       TEXT DEFAULT NULL,
+
+                quantity                            TEXT DEFAULT NULL,
+
+                created_at							TIMESTAMP NOT NULL DEFAULT NOW(),
+                updated_at							TIMESTAMP NOT NULL DEFAULT NOW(),
+                created_by							TEXT DEFAULT NULL,
+                updated_by							TEXT DEFAULT NULL,
+                deleted_at			                TIMESTAMP,
+
+                FOREIGN KEY (plant_id) REFERENCES plants(id),
+                FOREIGN KEY (item_id) REFERENCES items(id)
+            );
+        SQL;
+        DB::statement($sql);
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('customer_po_masters');
+    }
+};