SELECT SUM(total_debit - total_kredit) as final_total
FROM (
    SELECT akun.kode_akun, SUM(jurnal_entry.debit) as total_debit, SUM(jurnal_entry.kredit) as total_kredit
    FROM akun
    INNER JOIN jurnal_entry ON akun.kode_akun = jurnal_entry.akun_id
    LEFT JOIN detail_transaksi AS dt ON jurnal_entry.transaksi_detail_id = dt.id
    LEFT JOIN transaksi AS t ON dt.transaksi_id = t.id
    WHERE akun.tipe_akun = 'Aset'
    AND t.tanggal <= '2026-12-31'
    GROUP BY akun.kode_akun, akun.nama_akun, akun.tipe_akun
) as subquery;