It's about handling the CRUD operations using the respective data access objects (DAOs). Abstracts the database operations for entities (https://github.com/believemanasseh/ktor-panel/blob/main/lib/src/main/kotlin/xyz/daimones/ktor/panel/database/dao/ExposedDao.kt), hides details of the underlying database and unifies the API (https://github.com/believemanasseh/ktor-panel/blob/main/lib/src/main/kotlin/xyz/daimones/ktor/panel/database/Interfaces.kt).
Since an admin panel ultimately needs to manage database entities, it's a vital part of the development process.