SELECT a.kode_akun, a.nama_akun, a.tipe_akun, SUM(je.debit - je.kredit) as saldo
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Aset'
AND t.tanggal <= '2026-12-31'
GROUP BY a.kode_akun, a.nama_akun, a.tipe_akun
ORDER BY saldo ASC;