From 72e65d0ea087ef54c36b9a8ed24aa03e338ae5da Mon Sep 17 00:00:00 2001
From: Ryan Maulana <asikyaya12@gmail.com>
Date: Sun, 7 Dec 2025 02:43:17 +0700
Subject: [PATCH] done

---
 .env                                          |   25 +
 README.md                                     |   37 +
 __pycache__/sibal.cpython-314.pyc             |  Bin 0 -> 261552 bytes
 ...rnfvfgee5l.apps.googleusercontent.com.json |    1 +
 requirements.txt                              |  Bin 0 -> 2100 bytes
 scripts/migrate_add_userid.py                 |   47 +
 sibal.py                                      | 6086 +++++++++++++++++
 sibal_data.json                               |  301 +
 text                                          |    8 +
 9 files changed, 6505 insertions(+)
 create mode 100644 .env
 create mode 100644 README.md
 create mode 100644 __pycache__/sibal.cpython-314.pyc
 create mode 100644 client_secret_303784734780-6or0srck71bpkqcee4e6cernfvfgee5l.apps.googleusercontent.com.json
 create mode 100644 requirements.txt
 create mode 100644 scripts/migrate_add_userid.py
 create mode 100644 sibal.py
 create mode 100644 sibal_data.json
 create mode 100644 text

diff --git a/.env b/.env
new file mode 100644
index 0000000..3155e20
--- /dev/null
+++ b/.env
@@ -0,0 +1,25 @@
+# .env.example - contoh pengaturan SMTP untuk Gmail
+# Copy this file to .env and fill your real credentials (do NOT commit .env)
+
+# SMTP settings (Gmail recommended)
+# Use an App Password (recommended) for Gmail. See README/instructions.
+
+# Optional: override 'From' email
+SMTP_HOST=smtp.gmail.com
+SMTP_PORT=587
+SMTP_USER=maulanaryan2004@gmail.com
+SMTP_PASS=kfebdpeoaxfabzpm
+SMTP_SENDER_NAME=SIBAL
+
+OTP_DEBUG=false
+OTP_EXPIRE_MINUTES=10
+
+# optional: SMTP_SENDER=display.name@example.com
+# OTP_DEBUG=false   # default false; set true to print OTP in console for debug
+# SMTP_SENDER=some.name@example.com
+
+# Other optional env vars used by the app
+# SECRET_KEY=...
+# GOOGLE_CLIENT_ID=...
+# GOOGLE_CLIENT_SECRET=...
+# GOOGLE_REDIRECT_URI=http://localhost:8051/auth/callback
diff --git a/README.md b/README.md
new file mode 100644
index 0000000..7208208
--- /dev/null
+++ b/README.md
@@ -0,0 +1,37 @@
+# Projek-SIBAL
+Sistem Informasi Berbasis Akuntansi Ikan Bawal
+
+## Setup singkat & environment variables
+
+1. Salin file `.env.example` ke `.env` atau set environment variables di sistem Anda.
+
+2. Environment penting yang harus di-set sebelum menjalankan aplikasi:
+
+	- `GOOGLE_CLIENT_ID` dan `GOOGLE_CLIENT_SECRET` — gunakan Google Cloud Console untuk membuat OAuth client.
+	- `GOOGLE_REDIRECT_URI` — biasanya `http://localhost:8051/auth/callback` saat development.
+	- `SECRET_KEY` — random string untuk Flask session.
+	- `SUPABASE_URL` dan `SUPABASE_KEY` — untuk koneksi Supabase (jika Anda gunakan Supabase).
+
+3. Jalankan aplikasi (PowerShell):
+
+```powershell
+python -m venv .venv
+Set-ExecutionPolicy -ExecutionPolicy RemoteSigned -Scope Process -Force
+.\.venv\Scripts\Activate.ps1
+pip install -r requirements.txt
+# set env (sesi terminal)
+$env:GOOGLE_CLIENT_ID = 'PASTE_CLIENT_ID'
+$env:GOOGLE_CLIENT_SECRET = 'PASTE_CLIENT_SECRET'
+python sibal.py
+```
+
+## Rotasi / revoke Google client secret
+
+Jika secret sempat terkomit, segera revoke/rotate client secret di Google Cloud Console:
+1. Buka https://console.cloud.google.com/apis/credentials
+2. Pilih OAuth 2.0 Client IDs lalu revoke/regen secret.
+3. Update environment variable `GOOGLE_CLIENT_SECRET` dengan nilai baru.
+
+## Migrasi data lama (opsional)
+
+Jika Anda sudah punya data yang tersimpan di Supabase tanpa `user_id`, gunakan skrip `scripts/migrate_add_userid.py` untuk memberi `user_id` default. Hati-hati: lakukan backup terlebih dahulu.
diff --git a/__pycache__/sibal.cpython-314.pyc b/__pycache__/sibal.cpython-314.pyc
new file mode 100644
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diff --git a/client_secret_303784734780-6or0srck71bpkqcee4e6cernfvfgee5l.apps.googleusercontent.com.json b/client_secret_303784734780-6or0srck71bpkqcee4e6cernfvfgee5l.apps.googleusercontent.com.json
new file mode 100644
index 0000000..4146066
--- /dev/null
+++ b/client_secret_303784734780-6or0srck71bpkqcee4e6cernfvfgee5l.apps.googleusercontent.com.json
@@ -0,0 +1 @@
+{"web":{"client_id":"303784734780-6or0srck71bpkqcee4e6cernfvfgee5l.apps.googleusercontent.com","project_id":"carbon-facet-478922-f0","auth_uri":"https://accounts.google.com/o/oauth2/auth","token_uri":"https://oauth2.googleapis.com/token","auth_provider_x509_cert_url":"https://www.googleapis.com/oauth2/v1/certs","client_secret":"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","redirect_uris":["http://localhost:8051/auth/callback"]}}
\ No newline at end of file
diff --git a/requirements.txt b/requirements.txt
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diff --git a/scripts/migrate_add_userid.py b/scripts/migrate_add_userid.py
new file mode 100644
index 0000000..d45112a
--- /dev/null
+++ b/scripts/migrate_add_userid.py
@@ -0,0 +1,47 @@
+"""
+Skrip migrasi: tambahkan `user_id` ke semua record yang belum punya.
+Jalankan dengan environment sudah ter-set (SUPABASE_URL & SUPABASE_KEY),
+contoh:
+
+PS> $env:SUPABASE_URL = 'https://...'
+PS> $env:SUPABASE_KEY = '...'
+PS> .\.venv\Scripts\python.exe scripts\migrate_add_userid.py --target-user-id <USER_ID>
+
+PERINGATAN: Ini akan menulis ke DB. Backup sebelum menjalankan.
+"""
+import argparse
+import os
+from supabase import create_client
+
+
+def main():
+    parser = argparse.ArgumentParser()
+    parser.add_argument('--target-user-id', required=True, help='User ID yang akan dipakai sebagai owner untuk record lama')
+    args = parser.parse_args()
+
+    url = os.getenv('SUPABASE_URL')
+    key = os.getenv('SUPABASE_KEY')
+    if not url or not key:
+        print('SUPABASE_URL and SUPABASE_KEY must be set in environment')
+        return
+
+    client = create_client(url, key)
+    tables = ['transaksi_pemasukan', 'transaksi_pengeluaran', 'jurnal_umum', 'jurnal_penyesuaian', 'kartu_persediaan']
+
+    for table in tables:
+        print(f'Processing table: {table}')
+        res = client.table(table).select('*').execute()
+        rows = res.data if res.data else []
+        for row in rows:
+            if 'user_id' not in row or not row.get('user_id'):
+                try:
+                    client.table(table).update({'user_id': args.target_user_id}).eq('id', row['id']).execute()
+                    print(f"Updated {table} id={row['id']} -> user_id={args.target_user_id}")
+                except Exception as e:
+                    print(f"Failed to update {table} id={row.get('id')}: {e}")
+
+    print('Migration complete.')
+
+
+if __name__ == '__main__':
+    main()
diff --git a/sibal.py b/sibal.py
new file mode 100644
index 0000000..419bc4b
--- /dev/null
+++ b/sibal.py
@@ -0,0 +1,6086 @@
+from dash import Dash, html, dcc, callback, Input, Output, State
+import dash
+import pandas as pd
+from datetime import datetime, timedelta
+import json
+import random
+from supabase import create_client, Client
+from dotenv import load_dotenv
+import os
+import glob
+from pathlib import Path
+import os, smtplib, ssl
+from email.message import EmailMessage
+
+BASE_DIR = Path(__file__).resolve().parent
+ENV_PATH = BASE_DIR / ".env"
+
+load_dotenv(dotenv_path=ENV_PATH, override=True)
+
+
+
+def _load_google_credentials_from_local_file():
+    """Attempt to read local client_secret JSON files often downloaded from Google Console.
+
+    Looks for files named `client_secret*.json` or `client_secret.json` and extracts
+    client_id and client_secret if present. Returns tuple (client_id, client_secret).
+    """
+    files = glob.glob('client_secret*.json') + glob.glob('client_secret.json')
+    for path in files:
+        try:
+            with open(path, 'r', encoding='utf-8') as f:
+                payload = json.load(f)
+                # file may contain 'installed' or 'web'
+                for key in ('installed', 'web'):
+                    if key in payload:
+                        info = payload[key]
+                        cid = info.get('client_id')
+                        secret = info.get('client_secret')
+                        if cid and secret:
+                            print(f"🔐 Loaded Google credentials from {path} (local file)")
+                            return cid, secret
+                # fallback try top-level keys
+                if 'client_id' in payload and 'client_secret' in payload:
+                    return payload['client_id'], payload['client_secret']
+        except Exception:
+            continue
+    return None, None
+from flask import Flask, redirect, url_for, session
+from supabase import create_client, Client
+import os
+
+# ===== INISIALISASI URUTAN YANG BENAR =====
+
+# 1. Inisialisasi app dulu
+app = Dash(__name__, suppress_callback_exceptions=True)
+app.title = "SIBAL - Sistem Informasi Bimbingan Akuntansi Lanjutan"
+
+# 2. Setup server
+server = app.server
+
+# 3. Setup SECRET_KEY
+import secrets
+SECRET_KEY = os.getenv('SECRET_KEY', 'sibal-secure-' + secrets.token_hex(32))
+server.config['SECRET_KEY'] = SECRET_KEY
+# Ensure session cookie settings are explicit for local development
+# Use Lax so top-level navigations (OAuth redirects) will include the cookie
+server.config['SESSION_COOKIE_SAMESITE'] = os.getenv('SESSION_COOKIE_SAMESITE', 'Lax')
+# For local development over HTTP, do not force Secure; in production set to True
+server.config['SESSION_COOKIE_SECURE'] = False
+server.config['SESSION_COOKIE_HTTPONLY'] = True
+from datetime import timedelta as _td
+server.config['PERMANENT_SESSION_LIFETIME'] = _td(days=7)
+
+# 4. Setup Supabase client
+supabase_url = "https://shltrwcweexbdcuogscs.supabase.co"
+supabase_key = "eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJpc3MiOiJzdXBhYmFzZSIsInJlZiI6InNobHRyd2N3ZWV4YmRjdW9nc2NzIiwicm9sZSI6ImFub24iLCJpYXQiOjE3NjQwNjk4MjUsImV4cCI6MjA3OTY0NTgyNX0.tVwzjiqORJ0dAZhW_f0PneVqJyummvmPOi-WFC5Wd1I"
+supabase_client = create_client(supabase_url, supabase_key)
+
+# ===== SIMPLE AUTH SYSTEM =====
+import requests
+import secrets
+import hashlib
+import random
+
+class SimpleUser:
+    def __init__(self, user_data=None):
+        if user_data:
+            self.id = user_data.get('id', '')
+            self.email = user_data.get('email', '')
+            self.name = user_data.get('name', '')
+            self.username = user_data.get('username', '')
+            self.is_authenticated = True
+        else:
+            self.id = ''
+            self.email = ''
+            self.name = ''
+            self.username = ''
+            self.is_authenticated = False
+    
+    def get_id(self):
+        return str(self.id)
+
+# Global current_user
+current_user = SimpleUser()
+
+# Simple user storage
+users_db = {}
+
+# Google OAuth config
+# Gunakan environment variables agar tidak menyimpan secrets di repo
+GOOGLE_CLIENT_ID = os.getenv('GOOGLE_CLIENT_ID')
+GOOGLE_CLIENT_SECRET = os.getenv('GOOGLE_CLIENT_SECRET', None)
+GOOGLE_REDIRECT_URI = os.getenv('GOOGLE_REDIRECT_URI', 'http://localhost:8051/auth/callback')
+
+# ===== SIMPLE AUTH FUNCTIONS =====
+def login_user(user, remember=False):
+    """Gantikan fungsi login_user dari Flask-Login"""
+    global current_user
+    current_user = SimpleUser(user)
+    session['user_id'] = user['id']
+    session['user_email'] = user['email']
+    # Set active user in data layer so data dipisah per akun
+    try:
+        sibal_data.set_active_user(user.get('id'))
+    except Exception:
+        pass
+    # make the session permanent so it survives short redirects
+    try:
+        session.permanent = True
+    except Exception:
+        pass
+    print(f"✅ User logged in: {user['email']}")
+
+def authenticate_user(identifier, password):
+    """Gantikan auth_system.authenticate_user"""
+    user = None
+    # Cari user by email atau username
+    for user_id, user_data in users_db.items():
+        if user_data['email'] == identifier or user_data['username'] == identifier:
+            user = user_data
+            break
+    
+    if not user:
+        return None, "User tidak ditemukan"
+    
+    # Verify password
+    password_hash = hashlib.sha256(password.encode()).hexdigest()
+    if user.get('password_hash') != password_hash:
+        return None, "Password salah"
+    
+    return user, "Login berhasil"
+
+# Update authentication functions untuk menggunakan tabel users yang baru
+def create_user(username, email, password):
+    """Create user dan simpan ke Supabase"""
+    try:
+        # Cek apakah email sudah terdaftar di tabel users
+        existing_users = sibal_data._get_table_data('users')
+        existing_email = any(user['email'] == email for user in existing_users)
+        existing_username = any(user['username'] == username for user in existing_users)
+        
+        if existing_email:
+            return None, "Email sudah terdaftar"
+        if existing_username:
+            return None, "Username sudah digunakan"
+        
+        # Create new user di Supabase
+        user_data = {
+            'email': email,
+            'username': username,
+            'name': username,
+            'auth_provider': 'local'
+        }
+        
+        saved_user = sibal_data._insert_table_data('users', user_data)
+        if saved_user:
+            user_data['id'] = saved_user['id']
+            # NOTE: do NOT initialize template data automatically.
+            # New users should start with EMPTY data per requested behavior.
+            print(f"ℹ️ New user created with id {user_data['id']} (no template initialization)")
+            return user_data, "User created successfully"
+        else:
+            return None, "Gagal membuat user"
+            
+    except Exception as e:
+        print(f"Error creating user: {e}")
+        return None, "Error sistem"
+
+def authenticate_user(identifier, password):
+    """Authenticate user dari Supabase"""
+    try:
+        # Untuk sekarang, kita skip password verification 
+        # karena tabel users tidak ada password_hash
+        users_data = sibal_data._get_table_data('users')
+        
+        user_data = None
+        for user in users_data:
+            if user['email'] == identifier or user['username'] == identifier:
+                user_data = user
+                break
+        
+        if not user_data:
+            return None, "User tidak ditemukan"
+        
+        # Untuk development, bypass password check
+        # Karena tabel users tidak memiliki password_hash
+        return user_data, "Login berhasil (development mode)"
+        
+    except Exception as e:
+        print(f"Error authenticating user: {e}")
+        return None, "Error sistem"
+    
+# Simple user storage - HANYA SIMPAN DI MEMORY
+users_db = {}
+
+# Google OAuth config (didefinisikan sebelumnya menggunakan environment variables)
+
+
+# ========== BEAUTIFUL COLOR PALETTE ==========
+COLORS = {
+    'primary': '#473573',
+    'primary_light': '#5A4A8A',
+    'primary_dark': '#3A2B5C',
+    'secondary': '#53619E',
+    'secondary_light': '#6A77B0',
+    'secondary_dark': '#454D80',
+    'accent_teal': '#88BAC3',
+    'accent_teal_light': '#9DC8D0',
+    'accent_mint': '#D6F3EE',
+    'accent_mint_light': '#E6F7F4',
+    'accent_lavender': '#A78BFA',
+    'accent_coral': '#FF6B6B',
+    'white': '#FFFFFF',
+    'gray_50': '#F8FAFC',
+    'gray_100': '#F1F5F9',
+    'gray_200': '#E2E8F0',
+    'gray_300': '#CBD5E1',
+    'gray_400': '#94A3B8',
+    'gray_500': '#64748B',
+    'gray_600': '#475569',
+    'gray_700': '#334155',
+    'gray_800': '#1E293B',
+    'gray_900': '#0F172A',
+    'success': '#10B981',
+    'success_light': '#34D399',
+    'warning': '#F59E0B',
+    'warning_light': '#FBBF24',
+    'error': '#EF4444',
+    'error_light': '#F87171',
+    'info': '#3B82F6',
+    'info_light': '#60A5FA'
+}
+
+# ========== SISTEM KODE AKUN ==========
+KODE_AKUN = {
+    'kas': {'kode': '1-110', 'nama': 'Kas'},
+    'persediaan': {'kode': '1-120', 'nama': 'Persediaan Barang Dagang'},
+    'perlengkapan': {'kode': '1-130', 'nama': 'Perlengkapan'},
+    'peralatan': {'kode': '1-210', 'nama': 'Peralatan'},
+    'tanah': {'kode': '1-220', 'nama': 'Tanah'},
+    'bangunan_gazebo': {'kode': '1-230', 'nama': 'Bangunan'},
+    'akumulasi_penyusutan_bangunan': {'kode': '1-231', 'nama': 'Akumulasi Depresiasi Bangunan'},
+    'kendaraan': {'kode': '1-240', 'nama': 'Kendaraan'},
+    'akumulasi_penyusutan_kendaraan': {'kode': '1-241', 'nama': 'Akumulasi Depresiasi Kendaraan'},
+    'akumulasi_penyusutan_peralatan': {'kode': '1-242', 'nama': 'Akumulasi Depresiasi Peralatan'},
+    'utang': {'kode': '2-110', 'nama': 'Utang Dagang'},
+    'utang_gaji': {'kode': '2-120', 'nama': 'Utang Gaji'},
+    'modal': {'kode': '3-110', 'nama': 'Modal'},
+    'pendapatan': {'kode': '4-110', 'nama': 'Penjualan'},
+    'pendapatan_tiket': {'kode': '4-120', 'nama': 'Pendapatan Tiket'},
+    'hpp': {'kode': '5-110', 'nama': 'Harga Pokok Produksi'},
+    'beban_gaji': {'kode': '6-110', 'nama': 'Beban Gaji'},
+    'beban_listrik': {'kode': '6-115', 'nama': 'Beban Listrik'},
+    'beban_penyusutan_bangunan': {'kode': '6-120', 'nama': 'Beban Depresiasi Bangunan'},
+    'beban_penyusutan_kendaraan': {'kode': '6-121', 'nama': 'Beban Depresiasi Kendaraan'},
+    'beban_penyusutan_peralatan': {'kode': '6-122', 'nama': 'Beban Depresiasi Peralatan'},
+    'beban_lainnya': {'kode': '6-130', 'nama': 'Beban Lainnya'}
+}
+
+def login_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.H1("🔐 Login ke SIBAL", style={
+                    'textAlign': 'center', 
+                    'color': COLORS['primary'],
+                    'marginBottom': '10px'
+                }),
+                html.P("Sistem Informasi Bimbingan Akuntansi Lanjutan", 
+                      style={'textAlign': 'center', 'color': COLORS['gray_600'], 'marginBottom': '40px'}),
+                
+                # TOMBOL GOOGLE
+                html.Div([
+                    html.A(
+                        html.Button(
+                            [
+                                html.Img(
+                                    src="https://developers.google.com/identity/images/g-logo.png",
+                                    style={
+                                        'width': '20px', 
+                                        'height': '20px', 
+                                        'marginRight': '12px',
+                                        'verticalAlign': 'middle'
+                                    }
+                                ),
+                                "Login dengan Google"
+                            ],
+                            style={
+                                'width': '100%',
+                                'padding': '15px 20px',
+                                'fontSize': '16px',
+                                'fontWeight': '500',
+                                'backgroundColor': '#4285F4',
+                                'color': 'white',
+                                'border': 'none',
+                                'borderRadius': '8px',
+                                'cursor': 'pointer',
+                                'display': 'flex',
+                                'alignItems': 'center',
+                                'justifyContent': 'center',
+                                'transition': 'all 0.3s ease'
+                            },
+                            id='btn-google-login'  # ← ID UNTUK CALLBACK
+                        ),
+                        href="/auth/login",
+                        style={'textDecoration': 'none'}
+                    )
+                ], style={'marginBottom': '30px'}),
+                
+                html.Div([
+                    html.Hr(style={'margin': '20px 0'}),
+                    html.P("Atau login dengan akun yang sudah dibuat", style={
+                        'textAlign': 'center', 
+                        'color': COLORS['gray_500'],
+                        'marginBottom': '20px'
+                    })
+                ]),
+                
+                # FORM LOGIN MANUAL
+                html.Div([
+                    html.Label("Username atau Email", className="form-label"),
+                    dcc.Input(
+                        id='login-identifier',
+                        type='text',
+                        placeholder='Username atau email Anda...',
+                        className="form-input"
+                    )
+                ], className="form-group"),
+                
+                html.Div([
+                    html.Label("Password", className="form-label"),
+                    dcc.Input(
+                        id='login-password', 
+                        type='password',
+                        placeholder='Password Anda...',
+                        className="form-input"
+                    )
+                ], className="form-group"),
+                
+                # TOMBOL LOGIN MANUAL
+                html.Button(
+                    "🚀 Login",
+                    id='btn-login',  # ← ID UNTUK CALLBACK
+                    className="btn btn-primary",
+                    style={'width': '100%', 'marginBottom': '15px'}
+                ),
+                
+                html.Div(id='login-alert'),
+                
+                html.Hr(style={'margin': '30px 0'}),
+                
+                html.Div([
+                    html.P("Belum punya akun? ", style={'display': 'inline'}),
+                    dcc.Link(
+                        "Daftar di sini", 
+                        href="/signup",
+                        style={
+                            'color': COLORS['primary'], 
+                            'fontWeight': 'bold',
+                            'textDecoration': 'none'
+                        }
+                    )
+                ], style={'textAlign': 'center'})
+                
+            ], style={'padding': '50px'})
+        ], style={
+            'maxWidth': '450px',
+            'margin': '80px auto',
+            'backgroundColor': 'white',
+            'borderRadius': '12px',
+            'boxShadow': '0 10px 25px rgba(0,0,0,0.1)',
+            'border': '1px solid #e0e0e0'
+        })
+    ], style={
+        'backgroundColor': COLORS['gray_50'],
+        'minHeight': '100vh',
+        'padding': '20px',
+        'fontFamily': 'Arial, sans-serif'
+    })
+
+def signup_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.H1("🚀 Daftar SIBAL", style={
+                    'textAlign': 'center', 
+                    'color': COLORS['primary'],
+                    'marginBottom': '10px'
+                }),
+                html.P("Bergabung dengan sistem akuntansi kami", 
+                      style={'textAlign': 'center', 'color': COLORS['gray_600'], 'marginBottom': '40px'}),
+                
+                # TOMBOL GOOGLE SIGNUP
+                html.Div([
+                    html.A(
+                        html.Button(
+                            [
+                                html.Img(
+                                    src="https://developers.google.com/identity/images/g-logo.png",
+                                    style={
+                                        'width': '20px', 
+                                        'height': '20px', 
+                                        'marginRight': '12px',
+                                        'verticalAlign': 'middle'
+                                    }
+                                ),
+                                "Daftar dengan Google"
+                            ],
+                            style={
+                                'width': '100%',
+                                'padding': '15px 20px',
+                                'fontSize': '16px',
+                                'fontWeight': '500',
+                                'backgroundColor': '#34A853',
+                                'color': 'white',
+                                'border': 'none',
+                                'borderRadius': '8px',
+                                'cursor': 'pointer',
+                                'display': 'flex',
+                                'alignItems': 'center',
+                                'justifyContent': 'center'
+                            },
+                            id='btn-google-signup'  # ← ID UNTUK CALLBACK
+                        ),
+                        href="/auth/login",
+                        style={'textDecoration': 'none'}
+                    )
+                ], style={'marginBottom': '30px'}),
+                
+                html.Div([
+                    html.Hr(style={'margin': '20px 0'}),
+                    html.P("Atau daftar dengan email", style={
+                        'textAlign': 'center', 
+                        'color': COLORS['gray_500'],
+                        'marginBottom': '20px'
+                    })
+                ]),
+                
+                # FORM SIGNUP MANUAL
+                html.Div([
+                    html.Label("Username", className="form-label"),
+                    dcc.Input(
+                        id='signup-username',
+                        type='text',
+                        placeholder='Pilih username...',
+                        className="form-input"
+                    )
+                ], className="form-group"),
+                
+                html.Div([
+                    html.Label("Email", className="form-label"),
+                    dcc.Input(
+                        id='signup-email',
+                        type='email',
+                        placeholder='Email Anda...',
+                        className="form-input"
+                    )
+                ], className="form-group"),
+                
+                html.Div([
+                    html.Label("Password", className="form-label"),
+                    dcc.Input(
+                        id='signup-password',
+                        type='password',
+                        placeholder='Password minimal 6 karakter...',
+                        className="form-input"
+                    )
+                ], className="form-group"),
+                
+                html.Div([
+                    html.Label("Konfirmasi Password", className="form-label"),
+                    dcc.Input(
+                        id='signup-confirm-password',
+                        type='password',
+                        placeholder='Ulangi password...',
+                        className="form-input"
+                    )
+                ], className="form-group"),
+                
+                # TOMBOL SIGNUP MANUAL
+                html.Button(
+                    "✅ Daftar dengan Email", 
+                    id='btn-signup',  # ← ID UNTUK CALLBACK
+                    className="btn btn-success",
+                    style={'width': '100%', 'marginBottom': '15px'}
+                ),
+                
+                html.Div(id='signup-alert'),
+                
+                html.Hr(style={'margin': '30px 0'}),
+                
+                html.Div([
+                    html.P("Sudah punya akun? ", style={'display': 'inline'}),
+                    dcc.Link(
+                        "Login di sini", 
+                        href="/login",
+                        style={
+                            'color': COLORS['primary'], 
+                            'fontWeight': 'bold',
+                            'textDecoration': 'none'
+                        }
+                    )
+                ], style={'textAlign': 'center'})
+                
+            ], style={'padding': '50px'})
+        ], style={
+            'maxWidth': '450px',
+            'margin': '80px auto',
+            'backgroundColor': 'white',
+            'borderRadius': '12px',
+            'boxShadow': '0 10px 25px rgba(0,0,0,0.1)',
+            'border': '1px solid #e0e0e0'
+        })
+    ], style={
+        'backgroundColor': COLORS['gray_50'],
+        'minHeight': '100vh',
+        'padding': '20px',
+        'fontFamily': 'Arial, sans-serif'
+    })
+
+def complete_profile_layout():
+    """Halaman untuk buat username dan password setelah Google OAuth"""
+    oauth_user = session.get('oauth_user')
+    
+    if not oauth_user:
+        return html.Div([
+            html.Div([
+                html.H3("❌ Session Expired", style={'textAlign': 'center', 'color': COLORS['error']}),
+                html.P("Silakan login kembali.", style={'textAlign': 'center'}),
+                dcc.Link(
+                    "Kembali ke Login", 
+                    href="/login",
+                    style={'display': 'block', 'textAlign': 'center', 'marginTop': '20px'}
+                )
+            ], style={'padding': '50px'})
+        ], style={
+            'maxWidth': '500px',
+            'margin': '100px auto',
+            'backgroundColor': 'white',
+            'borderRadius': '12px',
+            'boxShadow': '0 10px 25px rgba(0,0,0,0.1)'
+        })
+    
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.H1("🎉 Selamat Datang!", style={'textAlign': 'center', 'color': COLORS['primary']}),
+                html.P(f"Halo {oauth_user['name']}!", 
+                      style={'textAlign': 'center', 'color': COLORS['gray_600'], 'fontSize': '1.1rem'}),
+                html.P("Lengkapi profil Anda untuk mulai menggunakan SIBAL", 
+                      style={'textAlign': 'center', 'color': COLORS['gray_500']}),
+                
+                html.Hr(style={'margin': '20px 0'}),
+                
+                html.Div([
+                    html.Label("Username", className="form-label"),
+                    dcc.Input(
+                        id='complete-username',
+                        type='text',
+                        placeholder='Pilih username...',
+                        className="form-input"
+                    )
+                ], className="form-group"),
+                
+                html.Div([
+                    html.Label("Password", className="form-label"),
+                    dcc.Input(
+                        id='complete-password',
+                        type='password',
+                        placeholder='Buat password minimal 6 karakter...',
+                        className="form-input"
+                    )
+                ], className="form-group"),
+                
+                html.Div([
+                    html.Label("Konfirmasi Password", className="form-label"),
+                    dcc.Input(
+                        id='complete-confirm-password',
+                        type='password',
+                        placeholder='Ulangi password...',
+                        className="form-input"
+                    )
+                ], className="form-group"),
+                
+                html.Button(
+                    "✅ Simpan Profil & Masuk",
+                    id='btn-complete-profile',
+                    className="btn btn-primary",
+                    style={'width': '100%', 'marginTop': '20px', 'padding': '15px'}
+                ),
+                
+                html.Div(id='complete-profile-alert', style={'marginTop': '20px'})
+                
+            ], style={'padding': '40px'})
+        ], style={
+            'maxWidth': '500px',
+            'margin': '50px auto',
+            'backgroundColor': 'white',
+            'borderRadius': '12px',
+            'boxShadow': '0 10px 25px rgba(0,0,0,0.1)',
+            'border': '1px solid #e0e0e0'
+        })
+    ], style={
+        'backgroundColor': COLORS['gray_50'],
+        'minHeight': '100vh',
+        'padding': '20px'
+    })
+
+def protected_layout():
+    """Layout yang membutuhkan login"""
+    if current_user.is_authenticated:
+        return dashboard_layout()
+    else:
+        return login_layout()
+    
+def aset_tetap_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-building")
+                ], className="card-icon"),
+                html.H1("Manajemen Aset Tetap", className="card-title")
+            ], className="card-header"),
+            
+            html.Div([
+                html.Div([
+                    html.H3("Input Aset Tetap", className="form-section-title"),
+                    
+                    html.Div([
+                        html.Label("Jenis Aset", className="form-label"),
+                        dcc.Dropdown(
+                            id='jenis-aset',
+                            options=[
+                                {'label': 'Tanah', 'value': 'tanah'},
+                                {'label': 'Bangunan Gazebo', 'value': 'bangunan_gazebo'},
+                                {'label': 'Kendaraan', 'value': 'kendaraan'},
+                                {'label': 'Peralatan', 'value': 'peralatan'}
+                            ],
+                            placeholder='Pilih Jenis Aset',
+                            className="form-control"
+                        )
+                    ], className="form-group"),
+                    
+                    html.Div([
+                        html.Label("Nilai Perolehan (Rp)", className="form-label"),
+                        dcc.Input(
+                            id='nilai-aset',
+                            type='number',
+                            placeholder='0',
+                            min=0,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    
+                    html.Div([
+                        html.Label("Tanggal Perolehan", className="form-label"),
+                        dcc.DatePickerSingle(
+                            id='tanggal-perolehan',
+                            date=datetime.now().date(),
+                            display_format='YYYY-MM-DD',
+                            className="form-control"
+                        )
+                    ], className="form-group"),
+                    
+                    html.Div([
+                        html.Label("Masa Manfaat (Tahun)", className="form-label"),
+                        dcc.Input(
+                            id='masa-manfaat',
+                            type='number',
+                            placeholder='0',
+                            min=1,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    
+                    html.Div([
+                        html.Label("Metode Penyusutan", className="form-label"),
+                        dcc.Dropdown(
+                            id='metode-penyusutan',
+                            options=[
+                                {'label': 'Garis Lurus', 'value': 'garis_lurus'},
+                                {'label': 'Saldo Menurun', 'value': 'saldo_menurun'}
+                            ],
+                            value='garis_lurus',
+                            className="form-control"
+                        )
+                    ], className="form-group"),
+                    
+                    html.Div([
+                        html.Label("Nilai Residu (Rp) - Optional", className="form-label"),
+                        dcc.Input(
+                            id='nilai-residu',
+                            type='number',
+                            placeholder='0',
+                            min=0,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    
+                    html.Button(
+                        "💾 Simpan Aset Tetap",
+                        id='btn-simpan-aset',
+                        className="btn btn-primary"
+                    )
+                ], className="form-container compact-form"),
+                
+                html.Div([
+                    html.H3("Daftar Aset Tetap", className="form-section-title"),
+                    html.Div(id='daftar-aset-tetap', className="table-container"),
+                    html.Hr(),
+                    html.Button(
+                        "📊 Hitung Penyusutan",
+                        id='btn-hitung-penyusutan',
+                        className="btn btn-success"
+                    )
+                ], className="data-container"),
+            ], className="form-row"),
+        ], className="glass-card"),
+        
+        html.Div([
+            html.H3("Kalkulator Penyusutan", className="card-title"),
+            html.Div(id='kalkulator-penyusutan', className="table-container")
+        ], className="glass-card"),
+    ], className="main-container")
+
+app.index_string = f'''
+<!DOCTYPE html>
+<html>
+    <head>
+        {{%metas%}}
+        <title>{{%title%}}</title>
+        {{%favicon%}}
+        {{%css%}}
+        <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.0.0/css/all.min.css" rel="stylesheet">
+        <link href="https://fonts.googleapis.com/css2?family=Plus+Jakarta+Sans:wght@300;400;500;600;700;800&display=swap" rel="stylesheet">
+        <style>
+            * {{
+                margin: 0;
+                padding: 0;
+                box-sizing: border-box;
+            }}
+            
+            body {{
+                font-family: 'Plus Jakarta Sans', sans-serif;
+                background: linear-gradient(135deg, {COLORS['accent_mint']} 0%, {COLORS['white']} 50%, {COLORS['gray_50']} 100%);
+                background-attachment: fixed;
+                color: {COLORS['gray_800']};
+                line-height: 1.6;
+                min-height: 100vh;
+            }}
+            
+            .glass-nav {{
+                background: rgba(255, 255, 255, 0.85);
+                backdrop-filter: blur(20px);
+                border-bottom: 1px solid rgba(255, 255, 255, 0.2);
+                box-shadow: 0 8px 32px rgba(71, 53, 115, 0.1);
+                position: sticky;
+                top: 0;
+                z-index: 1000;
+            }}
+            
+            .nav-container {{
+                max-width: 1400px;
+                margin: 0 auto;
+                display: flex;
+                align-items: center;
+                justify-content: space-between;
+                padding: 1rem 2rem;
+            }}
+            
+            .nav-brand {{
+                display: flex;
+                align-items: center;
+                gap: 12px;
+            }}
+            
+            .brand-logo {{
+                width: 45px;
+                height: 45px;
+                background: linear-gradient(135deg, {COLORS['primary']}, {COLORS['secondary']});
+                border-radius: 12px;
+                display: flex;
+                align-items: center;
+                justify-content: center;
+                color: {COLORS['white']};
+                font-size: 1.3rem;
+                box-shadow: 0 4px 12px rgba(71, 53, 115, 0.3);
+            }}
+            
+            .brand-text {{
+                font-size: 1.5rem;
+                font-weight: 800;
+                background: linear-gradient(135deg, {COLORS['primary']}, {COLORS['secondary']});
+                -webkit-background-clip: text;
+                -webkit-text-fill-color: transparent;
+                letter-spacing: -0.5px;
+            }}
+            
+            .nav-links {{
+                display: flex;
+                gap: 4px;
+                background: rgba(255, 255, 255, 0.6);
+                padding: 4px;
+                border-radius: 16px;
+                backdrop-filter: blur(10px);
+                border: 1px solid rgba(255, 255, 255, 0.3);
+            }}
+            
+            .nav-link {{
+                padding: 12px 24px;
+                text-decoration: none;
+                border-radius: 12px;
+                font-weight: 600;
+                font-size: 0.95rem;
+                transition: all 0.3s cubic-bezier(0.4, 0, 0.2, 1);
+                color: {COLORS['gray_600']};
+                display: flex;
+                align-items: center;
+                gap: 8px;
+                position: relative;
+                overflow: hidden;
+            }}
+            
+            .nav-link::before {{
+                content: '';
+                position: absolute;
+                top: 0;
+                left: -100%;
+                width: 100%;
+                height: 100%;
+                background: linear-gradient(90deg, transparent, rgba(71, 53, 115, 0.1), transparent);
+                transition: left 0.6s ease;
+            }}
+            
+            .nav-link:hover::before {{
+                left: 100%;
+            }}
+            
+            .nav-link:hover {{
+                color: {COLORS['primary']};
+                transform: translateY(-1px);
+            }}
+            
+            .nav-link.active {{
+                background: linear-gradient(135deg, {COLORS['primary']}, {COLORS['secondary']});
+                color: {COLORS['white']};
+                box-shadow: 0 4px 12px rgba(71, 53, 115, 0.3);
+            }}
+            
+            .sub-nav {{
+                background: rgba(255, 255, 255, 0.95);
+                backdrop-filter: blur(20px);
+                border-bottom: 1px solid rgba(255, 255, 255, 0.3);
+                box-shadow: 0 4px 20px rgba(71, 53, 115, 0.08);
+            }}
+            
+            .sub-nav-container {{
+                max-width: 1400px;
+                margin: 0 auto;
+                display: flex;
+                gap: 8px;
+                padding: 1.5rem 2rem;
+                overflow-x: auto;
+            }}
+            
+            .sub-nav-link {{
+                padding: 12px 20px;
+                text-decoration: none;
+                border-radius: 12px;
+                font-weight: 600;
+                font-size: 0.9rem;
+                transition: all 0.3s ease;
+                color: {COLORS['gray_600']};
+                background: rgba(255, 255, 255, 0.8);
+                border: 1.5px solid {COLORS['gray_200']};
+                white-space: nowrap;
+                display: flex;
+                align-items: center;
+                gap: 8px;
+                position: relative;
+                overflow: hidden;
+            }}
+            
+            .sub-nav-link::before {{
+                content: '';
+                position: absolute;
+                top: 0;
+                left: -100%;
+                width: 100%;
+                height: 100%;
+                background: linear-gradient(90deg, transparent, rgba(136, 186, 195, 0.1), transparent);
+                transition: left 0.6s ease;
+            }}
+            
+            .sub-nav-link:hover::before {{
+                left: 100%;
+            }}
+            
+            .sub-nav-link:hover {{
+                border-color: {COLORS['accent_teal']};
+                color: {COLORS['accent_teal']};
+                transform: translateY(-2px);
+                box-shadow: 0 6px 20px rgba(136, 186, 195, 0.2);
+            }}
+            
+            .main-container {{
+                max-width: 1400px;
+                margin: 0 auto;
+                padding: 2rem;
+                min-height: calc(100vh - 120px);
+            }}
+            
+            .glass-card {{
+                background: rgba(255, 255, 255, 0.8);
+                backdrop-filter: blur(20px);
+                border-radius: 24px;
+                padding: 2.5rem;
+                border: 1px solid rgba(255, 255, 255, 0.3);
+                box-shadow: 
+                    0 8px 32px rgba(71, 53, 115, 0.1),
+                    inset 0 1px 0 rgba(255, 255, 255, 0.6);
+                margin-bottom: 2rem;
+                transition: all 0.3s ease;
+                position: relative;
+                overflow: hidden;
+            }}
+            
+            .glass-card::before {{
+                content: '';
+                position: absolute;
+                top: 0;
+                left: 0;
+                right: 0;
+                height: 1px;
+                background: linear-gradient(90deg, transparent, rgba(71, 53, 115, 0.2), transparent);
+            }}
+            
+            .glass-card:hover {{
+                transform: translateY(-4px);
+                box-shadow: 
+                    0 20px 40px rgba(71, 53, 115, 0.15),
+                    inset 0 1px 0 rgba(255, 255, 255, 0.6);
+            }}
+            
+            .card-header {{
+                display: flex;
+                align-items: center;
+                gap: 16px;
+                margin-bottom: 2rem;
+                padding-bottom: 1.5rem;
+                border-bottom: 1px solid rgba(71, 53, 115, 0.1);
+            }}
+            
+            .card-icon {{
+                width: 60px;
+                height: 60px;
+                background: linear-gradient(135deg, {COLORS['primary']}, {COLORS['secondary']});
+                border-radius: 16px;
+                display: flex;
+                align-items: center;
+                justify-content: center;
+                color: {COLORS['white']};
+                font-size: 1.5rem;
+                box-shadow: 0 6px 20px rgba(71, 53, 115, 0.3);
+            }}
+            
+            .card-title {{
+                font-size: 2rem;
+                font-weight: 800;
+                background: linear-gradient(135deg, {COLORS['primary']}, {COLORS['secondary']});
+                -webkit-background-clip: text;
+                -webkit-text-fill-color: transparent;
+                line-height: 1.2;
+            }}
+            
+            .card-subtitle {{
+                color: {COLORS['gray_500']};
+                font-size: 1.1rem;
+                font-weight: 500;
+                margin-top: 0.5rem;
+            }}
+            
+            .stats-grid {{
+                display: grid;
+                grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
+                gap: 1.5rem;
+                margin-bottom: 2rem;
+            }}
+            
+            .stat-card {{
+                background: linear-gradient(135deg, {COLORS['secondary']}, {COLORS['primary']});
+                color: {COLORS['white']};
+                border-radius: 20px;
+                padding: 2rem;
+                position: relative;
+                overflow: hidden;
+                transition: all 0.4s cubic-bezier(0.4, 0, 0.2, 1);
+                box-shadow: 0 8px 32px rgba(71, 53, 115, 0.3);
+            }}
+            
+            .stat-card::before {{
+                content: '';
+                position: absolute;
+                top: -50%;
+                right: -50%;
+                width: 200%;
+                height: 200%;
+                background: linear-gradient(45deg, transparent, rgba(255, 255, 255, 0.1), transparent);
+                transform: rotate(45deg);
+                transition: all 0.6s ease;
+            }}
+            
+            .stat-card:hover {{
+                transform: translateY(-8px) scale(1.02);
+                box-shadow: 0 20px 40px rgba(71, 53, 115, 0.4);
+            }}
+            
+            .stat-card:hover::before {{
+                animation: shine 1.5s ease;
+            }}
+            
+            @keyframes shine {{
+                0% {{ transform: rotate(45deg) translateX(-100%); }}
+                100% {{ transform: rotate(45deg) translateX(100%); }}
+            }}
+            
+            .stat-value {{
+                font-size: 2.5rem;
+                font-weight: 800;
+                margin-bottom: 0.5rem;
+                text-shadow: 0 2px 4px rgba(0, 0, 0, 0.2);
+            }}
+            
+            .stat-label {{
+                font-size: 0.95rem;
+                opacity: 0.9;
+                font-weight: 600;
+            }}
+            
+            .stat-icon {{
+                position: absolute;
+                top: 1.5rem;
+                right: 1.5rem;
+                opacity: 0.3;
+                font-size: 3rem;
+            }}
+            
+            .btn {{
+                display: inline-flex;
+                align-items: center;
+                justify-content: center;
+                gap: 10px;
+                padding: 14px 28px;
+                border: none;
+                border-radius: 14px;
+                font-weight: 700;
+                font-size: 0.95rem;
+                text-decoration: none;
+                cursor: pointer;
+                transition: all 0.4s cubic-bezier(0.4, 0, 0.2, 1);
+                position: relative;
+                overflow: hidden;
+                backdrop-filter: blur(10px);
+            }}
+            
+            .btn::before {{
+                content: '';
+                position: absolute;
+                top: 0;
+                left: -100%;
+                width: 100%;
+                height: 100%;
+                background: linear-gradient(90deg, transparent, rgba(255, 255, 255, 0.3), transparent);
+                transition: left 0.6s ease;
+            }}
+            
+            .btn:hover::before {{
+                left: 100%;
+            }}
+            
+            .btn-primary {{
+                background: linear-gradient(135deg, {COLORS['primary']}, {COLORS['secondary']});
+                color: {COLORS['white']};
+                box-shadow: 0 6px 20px rgba(71, 53, 115, 0.3);
+            }}
+            
+            .btn-primary:hover {{
+                transform: translateY(-3px) scale(1.05);
+                box-shadow: 0 12px 30px rgba(71, 53, 115, 0.4);
+            }}
+            
+            .btn-success {{
+                background: linear-gradient(135deg, {COLORS['success']}, {COLORS['success_light']});
+                color: {COLORS['white']};
+                box-shadow: 0 6px 20px rgba(16, 185, 129, 0.3);
+            }}
+            
+            .btn-success:hover {{
+                transform: translateY(-3px) scale(1.05);
+                box-shadow: 0 12px 30px rgba(16, 185, 129, 0.4);
+            }}
+            
+            .btn-danger {{
+                background: linear-gradient(135deg, {COLORS['error']}, {COLORS['error_light']});
+                color: {COLORS['white']};
+                box-shadow: 0 6px 20px rgba(239, 68, 68, 0.3);
+            }}
+            
+            .btn-danger:hover {{
+                transform: translateY(-3px) scale(1.05);
+                box-shadow: 0 12px 30px rgba(239, 68, 68, 0.4);
+            }}
+            
+            .form-container {{
+                background: rgba(255, 255, 255, 0.6);
+                backdrop-filter: blur(10px);
+                border-radius: 20px;
+                padding: 2rem;
+                border: 1px solid rgba(255, 255, 255, 0.4);
+                max-width: 500px;
+                margin: 0 auto;
+            }}
+            
+            .form-section-title {{
+                font-size: 1.3rem;
+                font-weight: 700;
+                color: {COLORS['primary']};
+                margin-bottom: 1.5rem;
+                padding-bottom: 0.5rem;
+                border-bottom: 2px solid {COLORS['accent_teal_light']};
+            }}
+            
+            .form-group {{
+                margin-bottom: 1.5rem;
+            }}
+            
+            .form-label {{
+                display: block;
+                margin-bottom: 0.5rem;
+                font-weight: 600;
+                color: {COLORS['gray_700']};
+                font-size: 0.95rem;
+            }}
+            
+            .form-input {{
+                width: 100%;
+                padding: 14px 16px;
+                border: 2px solid {COLORS['gray_200']};
+                border-radius: 12px;
+                font-size: 1rem;
+                transition: all 0.3s ease;
+                background: rgba(255, 255, 255, 0.8);
+                font-family: 'Plus Jakarta Sans', sans-serif;
+            }}
+            
+            .form-input:focus {{
+                outline: none;
+                border-color: {COLORS['accent_teal']};
+                box-shadow: 0 0 0 3px rgba(136, 186, 195, 0.1);
+                background: rgba(255, 255, 255, 0.95);
+            }}
+            
+            .form-control {{
+                width: 100%;
+                padding: 12px 16px;
+                border: 2px solid {COLORS['gray_200']};
+                border-radius: 12px;
+                font-size: 1rem;
+                transition: all 0.3s ease;
+                background: rgba(255, 255, 255, 0.8);
+                font-family: 'Plus Jakarta Sans', sans-serif;
+            }}
+            
+            .table-container {{
+                background: rgba(255, 255, 255, 0.7);
+                backdrop-filter: blur(10px);
+                border-radius: 16px;
+                overflow: hidden;
+                border: 1px solid rgba(255, 255, 255, 0.4);
+                box-shadow: 0 4px 20px rgba(71, 53, 115, 0.08);
+                overflow-x: auto;
+            }}
+            
+            .modern-table {{
+                width: 100%;
+                border-collapse: collapse;
+                background: transparent;
+                font-size: 0.9rem;
+            }}
+            
+            .modern-table th {{
+                background: linear-gradient(135deg, {COLORS['accent_teal']}, {COLORS['accent_teal_light']});
+                color: {COLORS['white']};
+                padding: 1.2rem 1rem;
+                text-align: left;
+                font-weight: 700;
+                font-size: 0.9rem;
+                text-transform: uppercase;
+                letter-spacing: 0.5px;
+            }}
+            
+            .modern-table td {{
+                padding: 1.2rem 1rem;
+                border-bottom: 1px solid rgba(71, 53, 115, 0.1);
+                font-size: 0.95rem;
+                background: rgba(255, 255, 255, 0.5);
+            }}
+            
+            .modern-table tr:last-child td {{
+                border-bottom: none;
+            }}
+            
+            .modern-table tr:hover td {{
+                background: rgba(136, 186, 195, 0.1);
+            }}
+            
+            .jurnal-entry {{
+                border-bottom: 1px solid #eee;
+                padding: 10px 0;
+            }}
+            
+            .jurnal-debit {{
+                padding-left: 20px;
+            }}
+            
+            .jurnal-kredit {{
+                padding-left: 40px;
+                color: {COLORS['secondary']};
+            }}
+            
+            .compact-form {{
+                max-width: 400px;
+                margin: 0 auto;
+            }}
+            
+            @media (max-width: 768px) {{
+                .nav-container {{
+                    flex-direction: column;
+                    gap: 1rem;
+                    padding: 1rem;
+                }}
+                
+                .nav-links {{
+                    width: 100%;
+                    justify-content: center;
+                }}
+                
+                .main-container {{
+                    padding: 1rem;
+                }}
+                
+                .glass-card {{
+                    padding: 1.5rem;
+                }}
+                
+                .stats-grid {{
+                    grid-template-columns: 1fr;
+                }}
+                
+                .compact-form {{
+                    max-width: 100%;
+                }}
+            }}
+            
+            ::-webkit-scrollbar {{
+                width: 8px;
+            }}
+            
+            ::-webkit-scrollbar-track {{
+                background: rgba(71, 53, 115, 0.1);
+                border-radius: 4px;
+            }}
+            
+            ::-webkit-scrollbar-thumb {{
+                background: linear-gradient(135deg, {COLORS['primary']}, {COLORS['secondary']});
+                border-radius: 4px;
+            }}
+            
+            ::-webkit-scrollbar-thumb:hover {{
+                background: linear-gradient(135deg, {COLORS['primary_dark']}, {COLORS['secondary_dark']});
+            }}
+        </style>
+    </head>
+    <body>
+        {{%app_entry%}}
+        <footer>
+            {{%config%}}
+            {{%scripts%}}
+            {{%renderer%}}
+        </footer>
+    </body>
+</html>
+'''
+
+class SIBALData:
+    def __init__(self):
+        # Setup Supabase client
+        self.url = "https://shltrwcweexbdcuogscs.supabase.co"
+        self.key = "eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJpc3MiOiJzdXBhYmFzZSIsInJlZiI6InNobHRyd2N3ZWV4YmRjdW9nc2NzIiwicm9sZSI6ImFub24iLCJpYXQiOjE3NjQwNjk4MjUsImV4cCI6MjA3OTY0NTgyNX0.tVwzjiqORJ0dAZhW_f0PneVqJyummvmPOi-WFC5Wd1I"
+        
+        try:
+            self.client: Client = create_client(self.url, self.key)
+            print("✅ Supabase client connected successfully")
+        except Exception as e:
+            print(f"❌ Supabase client initialization failed: {e}")
+            self.client = None
+        
+        # Inisialisasi struktur data
+        self.init_data_structures()
+        
+        # Load data dari Supabase
+        self.load_all_data()
+    
+    def init_data_structures(self):
+        """Initialize semua struktur data"""
+        # Data transaksi (semua pengguna)
+        self._all_transaksi_pemasukan = []
+        self._all_transaksi_pengeluaran = []
+        self._all_jurnal_umum = []
+        self._all_jurnal_penyesuaian = []
+        self._all_kartu_persediaan = []
+        # Active user id (digunakan untuk memfilter data per-akun)
+        self.active_user_id = None
+        
+        # Data master (untuk sementara di memory)
+        self.master_persediaan = [
+            {'kode': 'IK001', 'nama': 'Ikan Bawal Segar', 'satuan': 'kg', 'harga_beli': 25000, 'harga_jual': 35000}
+        ]
+        self.suppliers = []
+        # Per-user storage untuk suppliers dan buku_besar_pembantu
+        self._all_suppliers = {}
+        self._all_buku_besar_pembantu = {}
+        
+        # Data aset tetap
+        self.aset_tetap = {
+            'tanah': {'nilai_awal': 0, 'penyusutan': 0, 'masa_manfaat': 0, 'tahun_pembelian': datetime.now().year},
+            'bangunan_gazebo': {'nilai_awal': 0, 'penyusutan': 0, 'masa_manfaat': 10, 'tahun_pembelian': datetime.now().year},
+            'kendaraan': {'nilai_awal': 0, 'penyusutan': 0, 'masa_manfaat': 5, 'tahun_pembelian': datetime.now().year},
+            'peralatan': {'nilai_awal': 0, 'penyusutan': 0, 'masa_manfaat': 3, 'tahun_pembelian': datetime.now().year}
+        }
+        
+        # Daftar akun untuk dropdown dengan kode
+        self.daftar_akun = [
+            {'label': f"{KODE_AKUN['kas']['kode']} - {KODE_AKUN['kas']['nama']}", 'value': 'kas'},
+            {'label': f"{KODE_AKUN['persediaan']['kode']} - {KODE_AKUN['persediaan']['nama']}", 'value': 'persediaan'},
+            {'label': f"{KODE_AKUN['perlengkapan']['kode']} - {KODE_AKUN['perlengkapan']['nama']}", 'value': 'perlengkapan'},
+            {'label': f"{KODE_AKUN['utang']['kode']} - {KODE_AKUN['utang']['nama']}", 'value': 'utang'},
+            {'label': f"{KODE_AKUN['modal']['kode']} - {KODE_AKUN['modal']['nama']}", 'value': 'modal'},
+            {'label': f"{KODE_AKUN['pendapatan']['kode']} - {KODE_AKUN['pendapatan']['nama']}", 'value': 'pendapatan'},
+            {'label': f"{KODE_AKUN['pendapatan_tiket']['kode']} - {KODE_AKUN['pendapatan_tiket']['nama']}", 'value': 'pendapatan_tiket'},
+            {'label': f"{KODE_AKUN['hpp']['kode']} - {KODE_AKUN['hpp']['nama']}", 'value': 'hpp'},
+            {'label': f"{KODE_AKUN['tanah']['kode']} - {KODE_AKUN['tanah']['nama']}", 'value': 'tanah'},
+            {'label': f"{KODE_AKUN['bangunan_gazebo']['kode']} - {KODE_AKUN['bangunan_gazebo']['nama']}", 'value': 'bangunan_gazebo'},
+            {'label': f"{KODE_AKUN['kendaraan']['kode']} - {KODE_AKUN['kendaraan']['nama']}", 'value': 'kendaraan'},
+            {'label': f"{KODE_AKUN['peralatan']['kode']} - {KODE_AKUN['peralatan']['nama']}", 'value': 'peralatan'},
+            {'label': f"{KODE_AKUN['akumulasi_penyusutan_bangunan']['kode']} - {KODE_AKUN['akumulasi_penyusutan_bangunan']['nama']}", 'value': 'akumulasi_penyusutan_bangunan'},
+            {'label': f"{KODE_AKUN['akumulasi_penyusutan_kendaraan']['kode']} - {KODE_AKUN['akumulasi_penyusutan_kendaraan']['nama']}", 'value': 'akumulasi_penyusutan_kendaraan'},
+            {'label': f"{KODE_AKUN['akumulasi_penyusutan_peralatan']['kode']} - {KODE_AKUN['akumulasi_penyusutan_peralatan']['nama']}", 'value': 'akumulasi_penyusutan_peralatan'},
+            {'label': f"{KODE_AKUN['beban_gaji']['kode']} - {KODE_AKUN['beban_gaji']['nama']}", 'value': 'beban_gaji'},
+            {'label': f"{KODE_AKUN['beban_listrik']['kode']} - {KODE_AKUN['beban_listrik']['nama']}", 'value': 'beban_listrik'},
+            {'label': f"{KODE_AKUN['beban_penyusutan_bangunan']['kode']} - {KODE_AKUN['beban_penyusutan_bangunan']['nama']}", 'value': 'beban_penyusutan_bangunan'},
+            {'label': f"{KODE_AKUN['beban_penyusutan_kendaraan']['kode']} - {KODE_AKUN['beban_penyusutan_kendaraan']['nama']}", 'value': 'beban_penyusutan_kendaraan'},
+            {'label': f"{KODE_AKUN['beban_penyusutan_peralatan']['kode']} - {KODE_AKUN['beban_penyusutan_peralatan']['nama']}", 'value': 'beban_penyusutan_peralatan'},
+            {'label': f"{KODE_AKUN['beban_lainnya']['kode']} - {KODE_AKUN['beban_lainnya']['nama']}", 'value': 'beban_lainnya'}
+        ]
+    
+    def _get_table_data(self, table_name):
+        """Helper function to get all data from a table"""
+        if not self.client:
+            print(f"❌ Client not available for {table_name}")
+            return []
+        try:
+            response = self.client.table(table_name).select("*").execute()
+            print(f"✅ Loaded {len(response.data)} records from {table_name}")
+            return response.data
+        except Exception as e:
+            print(f"❌ Error getting {table_name}: {e}")
+            return []
+    
+    def _insert_table_data(self, table_name, data):
+        """Helper function to insert data into a table"""
+        if not self.client:
+            print(f"❌ Client not available for insert to {table_name}")
+            return None
+        try:
+            response = self.client.table(table_name).insert(data).execute()
+            if response.data:
+                print(f"✅ Inserted data to {table_name}")
+                return response.data[0]
+            else:
+                print(f"❌ No data returned from insert to {table_name}")
+                return None
+        except Exception as e:
+            print(f"❌ Error inserting to {table_name}: {e}")
+            return None
+    
+    def load_all_data(self):
+        """Memuat semua data dari Supabase"""
+        print("🔄 Loading all data from Supabase...")
+        
+        try:
+            # Load data transaksi (simpan di storage global, akan difilter per user saat diakses)
+            self._all_transaksi_pemasukan = self._get_table_data('transaksi_pemasukan')
+            self._all_transaksi_pengeluaran = self._get_table_data('transaksi_pengeluaran')
+            self._all_jurnal_umum = self._get_table_data('jurnal_umum')
+            self._all_jurnal_penyesuaian = self._get_table_data('jurnal_penyesuaian')
+            self._all_kartu_persediaan = self._get_table_data('kartu_persediaan')
+            
+            # Load aset tetap
+            assets_data = self._get_table_data('assets')
+            for asset in assets_data:
+                if asset['jenis_aset'] in self.aset_tetap:
+                    self.aset_tetap[asset['jenis_aset']] = {
+                        'nilai_awal': float(asset['nilai_awal']) if asset['nilai_awal'] else 0,
+                        'penyusutan': float(asset['penyusutan']) if asset['penyusutan'] else 0,
+                        'masa_manfaat': int(asset['masa_manfaat']) if asset['masa_manfaat'] else 0,
+                        'tahun_pembelian': int(asset['tahun_pembelian']) if asset['tahun_pembelian'] else datetime.now().year
+                    }
+            
+            print("✅ All data loaded successfully from Supabase")
+            print(f"📊 Statistics: {len(self._all_transaksi_pemasukan)} pemasukan, {len(self._all_transaksi_pengeluaran)} pengeluaran")
+            print(f"📊 Statistics: {len(self._all_jurnal_umum)} jurnal, {len(self._all_kartu_persediaan)} kartu persediaan")
+            
+        except Exception as e:
+            print(f"❌ Error loading all data from Supabase: {e}")
+
+    # ------------------ User-scoped access helpers ------------------
+    def set_active_user(self, user_id):
+        """Set active user id untuk memfilter data yang ditampilkan/diakses."""
+        if user_id:
+            self.active_user_id = str(user_id)
+        else:
+            self.active_user_id = None
+
+    @property
+    def transaksi_pemasukan(self):
+        if not self.active_user_id:
+            return []
+        return [t for t in self._all_transaksi_pemasukan if str(t.get('user_id')) == str(self.active_user_id)]
+
+    @property
+    def transaksi_pengeluaran(self):
+        if not self.active_user_id:
+            return []
+        return [t for t in self._all_transaksi_pengeluaran if str(t.get('user_id')) == str(self.active_user_id)]
+
+    @property
+    def jurnal_umum(self):
+        if not self.active_user_id:
+            return []
+        return [j for j in self._all_jurnal_umum if str(j.get('user_id')) == str(self.active_user_id)]
+
+    @property
+    def jurnal_penyesuaian(self):
+        if not self.active_user_id:
+            return []
+        return [j for j in self._all_jurnal_penyesuaian if str(j.get('user_id')) == str(self.active_user_id)]
+
+    @property
+    def kartu_persediaan(self):
+        if not self.active_user_id:
+            return []
+        return [k for k in self._all_kartu_persediaan if str(k.get('user_id')) == str(self.active_user_id)]
+
+    # Suppliers dan buku besar pembantu per-user
+    @property
+    def suppliers(self):
+        uid = str(self.active_user_id) if self.active_user_id else None
+        if not uid:
+            return []
+        if uid not in self._all_suppliers:
+            self._all_suppliers[uid] = []
+        return self._all_suppliers[uid]
+
+    @suppliers.setter
+    def suppliers(self, value):
+        uid = str(self.active_user_id) if self.active_user_id else None
+        if not uid:
+            return
+        self._all_suppliers[uid] = value if isinstance(value, list) else list(value)
+
+    @property
+    def buku_besar_pembantu(self):
+        uid = str(self.active_user_id) if self.active_user_id else None
+        if not uid:
+            return {}
+        if uid not in self._all_buku_besar_pembantu:
+            self._all_buku_besar_pembantu[uid] = {}
+        return self._all_buku_besar_pembantu[uid]
+
+    @buku_besar_pembantu.setter
+    def buku_besar_pembantu(self, value):
+        uid = str(self.active_user_id) if self.active_user_id else None
+        if not uid:
+            return
+        self._all_buku_besar_pembantu[uid] = value if isinstance(value, dict) else dict(value)
+
+
+    def save_data(self):
+        """Menyimpan data ke Supabase - untuk backward compatibility"""
+        self.save_all_data()
+
+    def save_all_data(self):
+        """Menyimpan semua data ke Supabase"""
+        try:
+            print("💾 Saving all data to Supabase...")
+            
+            # Simpan transaksi pemasukan (semua storage, tapi sertakan user_id)
+            for trans in self._all_transaksi_pemasukan:
+                if 'id' not in trans:
+                    data_to_save = {
+                        'tanggal': trans['tanggal'],
+                        'jenis': trans['jenis'],
+                        'jumlah': float(trans['jumlah']),
+                        'quantity': int(trans.get('quantity', 0)),
+                        'hpp': float(trans.get('hpp', 0)),
+                        'keterangan': trans.get('keterangan', ''),
+                        'ref': trans.get('ref', ''),
+                        'kode_akun_debit': trans.get('kode_akun_debit', ''),
+                        'kode_akun_kredit': trans.get('kode_akun_kredit', ''),
+                        'user_id': trans.get('user_id', self.active_user_id)
+                    }
+                    saved = self._insert_table_data('transaksi_pemasukan', data_to_save)
+                    if saved:
+                        trans['id'] = saved['id']
+
+            # Simpan transaksi pengeluaran
+            for trans in self._all_transaksi_pengeluaran:
+                if 'id' not in trans:
+                    data_to_save = {
+                        'tanggal': trans['tanggal'],
+                        'jenis': trans['jenis'],
+                        'kode_barang': trans.get('kode_barang', ''),
+                        'jumlah': float(trans['jumlah']),
+                        'quantity': int(trans.get('quantity', 0)),
+                        'metode_bayar': trans.get('metode_bayar', 'tunai'),
+                        'supplier': trans.get('supplier', ''),
+                        'keterangan': trans.get('keterangan', ''),
+                        'ref': trans.get('ref', ''),
+                        'kode_akun_debit': trans.get('kode_akun_debit', ''),
+                        'kode_akun_kredit': trans.get('kode_akun_kredit', ''),
+                        'user_id': trans.get('user_id', self.active_user_id)
+                    }
+                    saved = self._insert_table_data('transaksi_pengeluaran', data_to_save)
+                    if saved:
+                        trans['id'] = saved['id']
+
+            # Simpan jurnal umum
+            for jurnal in self._all_jurnal_umum:
+                if 'id' not in jurnal:
+                    data_to_save = {
+                        'tanggal': jurnal['tanggal'],
+                        'keterangan': jurnal['keterangan'],
+                        'ref': jurnal.get('ref', ''),
+                        'akun_debit': jurnal['akun_debit'],
+                        'kode_akun_debit': jurnal['kode_akun_debit'],
+                        'jumlah_debit': float(jurnal['jumlah_debit']),
+                        'akun_kredit': jurnal['akun_kredit'],
+                        'kode_akun_kredit': jurnal['kode_akun_kredit'],
+                        'jumlah_kredit': float(jurnal['jumlah_kredit']),
+                        'user_id': jurnal.get('user_id', self.active_user_id)
+                    }
+                    saved = self._insert_table_data('jurnal_umum', data_to_save)
+                    if saved:
+                        jurnal['id'] = saved['id']
+
+            # Simpan jurnal penyesuaian
+            for jurnal in self._all_jurnal_penyesuaian:
+                if 'id' not in jurnal:
+                    data_to_save = {
+                        'tanggal': jurnal['tanggal'],
+                        'keterangan': jurnal['keterangan'],
+                        'ref': jurnal.get('ref', ''),
+                        'akun_debit': jurnal['akun_debit'],
+                        'kode_akun_debit': jurnal['kode_akun_debit'],
+                        'jumlah_debit': float(jurnal['jumlah_debit']),
+                        'akun_kredit': jurnal['akun_kredit'],
+                        'kode_akun_kredit': jurnal['kode_akun_kredit'],
+                        'jumlah_kredit': float(jurnal['jumlah_kredit']),
+                        'user_id': jurnal.get('user_id', self.active_user_id)
+                    }
+                    saved = self._insert_table_data('jurnal_penyesuaian', data_to_save)
+                    if saved:
+                        jurnal['id'] = saved['id']
+
+            # Simpan kartu persediaan
+            for item in self._all_kartu_persediaan:
+                if 'id' not in item:
+                    data_to_save = {
+                        'tanggal': item['tanggal'],
+                        'kode_barang': item['kode_barang'],
+                        'nama_barang': item['nama_barang'],
+                        'masuk_qty': int(item['masuk_qty']),
+                        'masuk_harga': float(item['masuk_harga']),
+                        'masuk_total': float(item['masuk_total']),
+                        'keluar_qty': int(item['keluar_qty']),
+                        'keluar_harga': float(item['keluar_harga']),
+                        'keluar_total': float(item['keluar_total']),
+                        'saldo_qty': int(item['saldo_qty']),
+                        'saldo_harga': float(item['saldo_harga']),
+                        'saldo_total': float(item['saldo_total']),
+                        'keterangan': item.get('keterangan', ''),
+                        'user_id': item.get('user_id', self.active_user_id)
+                    }
+                    saved = self._insert_table_data('kartu_persediaan', data_to_save)
+                    if saved:
+                        item['id'] = saved['id']
+            
+            # Simpan aset tetap
+            for jenis_aset, data in self.aset_tetap.items():
+                if data['nilai_awal'] > 0:  # Hanya simpan aset yang sudah diisi
+                    asset_data = {
+                        'jenis_aset': jenis_aset,
+                        'nilai_awal': float(data['nilai_awal']),
+                        'penyusutan': float(data['penyusutan']),
+                        'masa_manfaat': int(data['masa_manfaat']),
+                        'tahun_pembelian': int(data['tahun_pembelian'])
+                    }
+                    
+                    # Cek apakah aset sudah ada
+                    existing_assets = self._get_table_data('assets')
+                    existing_asset = next((a for a in existing_assets if a['jenis_aset'] == jenis_aset), None)
+                    
+                    if existing_asset:
+                        # Update existing
+                        try:
+                            self.client.table('assets').update(asset_data).eq('id', existing_asset['id']).execute()
+                            print(f"✅ Updated asset: {jenis_aset}")
+                        except Exception as e:
+                            print(f"❌ Error updating asset {jenis_aset}: {e}")
+                    else:
+                        # Insert new
+                        saved = self._insert_table_data('assets', asset_data)
+                        if saved:
+                            print(f"✅ Inserted new asset: {jenis_aset}")
+            
+            print("✅ All data saved successfully to Supabase")
+            
+        except Exception as e:
+            print(f"❌ Error saving all data to Supabase: {e}")
+
+    def initialize_user_from_template(self, user_id, template_path='sibal_data.json'):
+        """Initialize a new user's data by copying from a local template JSON.
+
+        This will attach `user_id` to each record and save to Supabase and in-memory storage.
+        """
+        try:
+            if not os.path.exists(template_path):
+                print(f"⚠️ Template file not found: {template_path}")
+                return False
+
+            with open(template_path, 'r', encoding='utf-8') as f:
+                # file may have markdown fences in repo, try to load JSON content
+                content = f.read()
+                # strip possible ```json fences
+                content = content.strip()
+                if content.startswith('```'):
+                    # remove first and last fences
+                    parts = content.split('\n')
+                    # find first line that starts with ``` and remove it
+                    if parts[0].startswith('```'):
+                        parts = parts[1:]
+                    if parts and parts[-1].startswith('```'):
+                        parts = parts[:-1]
+                    content = '\n'.join(parts)
+
+                data = json.loads(content)
+
+            # Create deterministic random generator per user to make templates unique
+            uid = str(user_id)
+            seed = int(hashlib.sha256(uid.encode('utf-8')).hexdigest(), 16) % (2**32)
+            rng = random.Random(seed)
+
+            # per-user overall scale (makes differences more pronounced)
+            user_scale = 0.5 + rng.random() * 2.5  # range 0.5 .. 3.0
+
+            def unique_ref(orig_ref):
+                if not orig_ref:
+                    orig_ref = 'REF'
+                return f"{orig_ref}-{uid[:6]}-{rng.randint(100,999)}"
+
+            def jitter_number(value, pct=0.08, apply_scale=True):
+                try:
+                    v = float(value)
+                except Exception:
+                    return value
+                base = v * (user_scale if apply_scale else 1.0)
+                change = (rng.random() * 2 - 1) * pct
+                newv = base * (1 + change)
+                # round sensible for money/ints
+                if float(value).is_integer():
+                    return int(round(newv))
+                return float(round(newv, 2))
+
+            # Helper to insert list of records into table and in-memory _all_ list
+            def insert_list_unique(table_name, records, target_list_name):
+                if not records:
+                    return
+                # Shuffle and take a variable sample size so different users may get different subsets
+                recs = list(records)
+                rng.shuffle(recs)
+                sample_ratio = rng.uniform(0.5, 1.2)
+                sample_size = max(1, int(len(recs) * sample_ratio))
+                recs = recs[:sample_size]
+
+                # Optionally add a few synthetic variants per user
+                extra_copies = rng.randint(0, max(0, int(len(recs) * 0.3)))
+                for _ in range(extra_copies):
+                    pick = dict(rng.choice(records))
+                    recs.append(pick)
+
+                for rec in recs:
+                    rec = dict(rec)  # copy
+                    # Make some fields unique/per-user
+                    if 'ref' in rec:
+                        rec['ref'] = unique_ref(rec.get('ref'))
+                    # jitter numeric fields more strongly and apply user scale
+                    for num_field in ['jumlah', 'masuk_total', 'masuk_harga', 'keluar_total', 'saldo_total', 'jumlah_debit', 'jumlah_kredit', 'nilai_awal']:
+                        if num_field in rec:
+                            rec[num_field] = jitter_number(rec[num_field], pct=0.12)
+                    # jitter quantity fields
+                    for num_field in ['quantity', 'masuk_qty', 'keluar_qty', 'saldo_qty']:
+                        if num_field in rec:
+                            try:
+                                rec[num_field] = int(jitter_number(rec[num_field], pct=0.25))
+                            except Exception:
+                                pass
+                    # shift dates
+                    for k in list(rec.keys()):
+                        if 'tanggal' in k and isinstance(rec[k], str):
+                            try:
+                                dt = datetime.fromisoformat(rec[k])
+                                dt = dt + timedelta(days=rng.randint(-30, 30))
+                                rec[k] = dt.date().isoformat()
+                            except Exception:
+                                pass
+                    # supplier uniqueness
+                    if 'supplier' in rec and rec.get('supplier'):
+                        rec['supplier'] = f"{rec.get('supplier')}-{uid[-4:]}"
+                    rec['user_id'] = uid
+                    # Try to insert robustly: if DB rejects unknown column, remove it and retry
+                    saved = None
+                    if not self.client:
+                        saved = None
+                    else:
+                        attempts = 0
+                        data_to_try = dict(rec)
+                        while attempts < 5:
+                            try:
+                                resp = self.client.table(table_name).insert(data_to_try).execute()
+                                if resp and getattr(resp, 'data', None):
+                                    saved = resp.data[0]
+                                break
+                            except Exception as e:
+                                msg = str(e)
+                                import re
+                                m = re.search(r"Could not find the '([a-zA-Z0-9_]+)' column", msg)
+                                if m:
+                                    col = m.group(1)
+                                    if col in data_to_try:
+                                        del data_to_try[col]
+                                        attempts += 1
+                                        continue
+                                # fallback: stop retrying
+                                break
+                    if saved:
+                        rec['id'] = saved.get('id')
+                    # Always append to in-memory storage so per-user view exists even if DB insert failed
+                    getattr(self, target_list_name).append(rec)
+
+            insert_list_unique('transaksi_pemasukan', data.get('transaksi_pemasukan', []), '_all_transaksi_pemasukan')
+            insert_list_unique('transaksi_pengeluaran', data.get('transaksi_pengeluaran', []), '_all_transaksi_pengeluaran')
+            insert_list_unique('jurnal_umum', data.get('jurnal_umum', []), '_all_jurnal_umum')
+            insert_list_unique('jurnal_penyesuaian', data.get('jurnal_penyesuaian', []), '_all_jurnal_penyesuaian')
+            insert_list_unique('kartu_persediaan', data.get('kartu_persediaan', []), '_all_kartu_persediaan')
+
+            # suppliers: store per-user list and append uid suffix so names are unique per user
+            sups = data.get('suppliers', [])
+            self._all_suppliers[uid] = [f"{s}_{uid[:6]}" for s in sups]
+
+            # buku_besar_pembantu: copy and prefix with user_id (and adapt supplier names)
+            bbp = data.get('buku_besar_pembantu', {})
+            self._all_buku_besar_pembantu[uid] = {}
+            for sup, items in bbp.items():
+                sup_uid = f"{sup}_{uid[:6]}"
+                self._all_buku_besar_pembantu[uid][sup_uid] = []
+                for item in items:
+                    item_copy = dict(item)
+                    item_copy['user_id'] = uid
+                    # jitter numeric fields in helper
+                    for num_field in ['debit', 'kredit', 'saldo']:
+                        if num_field in item_copy:
+                            item_copy[num_field] = jitter_number(item_copy[num_field])
+                    self._all_buku_besar_pembantu[uid][sup_uid].append(item_copy)
+
+            # aset_tetap: store under user context in assets table, jitter nilai_awal a bit
+            aset = data.get('aset_tetap', {})
+            for jenis, asetdata in aset.items():
+                asetdata_copy = dict(asetdata)
+                asetdata_copy['jenis_aset'] = jenis
+                # jitter nilai_awal
+                if 'nilai_awal' in asetdata_copy:
+                    asetdata_copy['nilai_awal'] = jitter_number(asetdata_copy['nilai_awal'], pct=0.15)
+                asetdata_copy['user_id'] = uid
+                # insert with same robust approach
+                if self.client:
+                    attempts = 0
+                    data_to_try = dict(asetdata_copy)
+                    while attempts < 5:
+                        try:
+                            resp = self.client.table('assets').insert(data_to_try).execute()
+                            break
+                        except Exception as e:
+                            msg = str(e)
+                            import re
+                            m = re.search(r"Could not find the '([a-zA-Z0-9_]+)' column", msg)
+                            if m:
+                                col = m.group(1)
+                                if col in data_to_try:
+                                    del data_to_try[col]
+                                    attempts += 1
+                                    continue
+                            break
+
+            print(f"✅ Initialized unique template data for user {user_id}")
+            return True
+        except Exception as e:
+            print(f"❌ Error initializing user from template: {e}")
+            return False
+
+    def kurangi_persediaan(self, kode_barang, qty, tanggal, keterangan):
+        """Mengurangi persediaan saat penjualan dengan metode FIFO"""
+        try:
+            # Cari barang di master
+            barang = next((item for item in self.master_persediaan if item['kode'] == kode_barang), None)
+            if not barang:
+                print(f"Barang dengan kode {kode_barang} tidak ditemukan")
+                return False
+            
+            # Hitung saldo terakhir
+            saldo_terakhir = 0
+            saldo_harga = 0
+            if self.kartu_persediaan:
+                transaksi_barang = [t for t in self.kartu_persediaan if t['kode_barang'] == kode_barang]
+                if transaksi_barang:
+                    saldo_terakhir = transaksi_barang[-1]['saldo_qty']
+                    saldo_harga = transaksi_barang[-1]['saldo_harga']
+            
+            if saldo_terakhir < qty:
+                print(f"Stok tidak cukup. Stok tersedia: {saldo_terakhir}, butuh: {qty}")
+                return False
+            
+            # Hitung dengan metode FIFO
+            total_keluar = 0
+            sisa_qty = qty
+            transaksi_masuk = [t for t in self.kartu_persediaan 
+                              if t['kode_barang'] == kode_barang and t['masuk_qty'] > 0]
+            
+            for trans in transaksi_masuk:
+                if sisa_qty <= 0:
+                    break
+                
+                if trans['saldo_qty'] > 0:
+                    qty_keluar = min(sisa_qty, trans['saldo_qty'])
+                    harga_keluar = trans['masuk_harga']  # FIFO: pakai harga pembelian pertama
+                    
+                    total_keluar += qty_keluar * harga_keluar
+                    sisa_qty -= qty_keluar
+            
+            # Buat entri kartu persediaan
+            saldo_qty_baru = saldo_terakhir - qty
+            saldo_harga_baru = saldo_harga  # Harga rata-rata tidak berubah untuk FIFO
+            
+            entri_persediaan = {
+                'tanggal': tanggal,
+                'kode_barang': kode_barang,
+                'nama_barang': barang['nama'],
+                'masuk_qty': 0,
+                'masuk_harga': 0,
+                'masuk_total': 0,
+                'keluar_qty': qty,
+                'keluar_harga': total_keluar / qty if qty > 0 else 0,
+                'keluar_total': total_keluar,
+                'saldo_qty': saldo_qty_baru,
+                'saldo_harga': saldo_harga_baru,
+                'saldo_total': saldo_qty_baru * saldo_harga_baru,
+                'keterangan': f'Penjualan - {keterangan}'
+            }
+            
+            entri_persediaan['user_id'] = self.active_user_id
+            self._all_kartu_persediaan.append(entri_persediaan)
+            return True
+            
+        except Exception as e:
+            print(f"Error mengurangi persediaan: {e}")
+            return False
+    
+    # TAMBAHKAN JUGA FUNGSI INI:
+    def get_harga_pokok(self, kode_barang):
+        """Mendapatkan harga pokok dari master persediaan"""
+        barang = next((item for item in self.master_persediaan if item['kode'] == kode_barang), None)
+        return barang['harga_beli'] if barang else 0
+    
+sibal_data = SIBALData()
+
+def create_top_navigation():
+    # Gunakan try-except untuk handle kasus current_user None
+    try:
+        is_authenticated = current_user.is_authenticated
+    except:
+        is_authenticated = False
+    
+    if is_authenticated:
+        user_section = html.Div([
+            html.Div([
+                html.Div("👤", className="avatar"),
+                html.Div([
+                    html.Div(current_user.username, style={'fontWeight': '600', 'fontSize': '0.95rem'}),
+                    html.Div(current_user.email, style={'fontSize': '0.8rem', 'opacity': '0.7'})
+                ])
+            ], className="user-menu"),
+            html.A(
+                html.Div([
+                    html.I(className="fas fa-sign-out-alt"),
+                    " Logout"
+                ], className="nav-link"),
+                href="/auth/logout",
+                style={'textDecoration': 'none'}
+            )
+        ], style={'display': 'flex', 'alignItems': 'center', 'gap': '10px'})
+    else:
+        user_section = html.Div([
+            dcc.Link([
+                html.I(className="fas fa-sign-in-alt"),
+                " Login"
+            ], href="/login", className="nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-user-plus"),
+                " Daftar"
+            ], href="/signup", className="nav-link")
+        ], style={'display': 'flex', 'alignItems': 'center', 'gap': '10px'})
+    
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.Img(
+                        src="/assets/logo-sibal-png.png",
+                        style={
+                            'width': '100%',
+                            'height': '100%',
+                            'objectFit': 'contain'
+                        }
+                    )
+                ], className="brand-logo"),
+                html.Div("SIBAL", className="brand-text")
+            ], className="nav-brand"),
+            
+            html.Div([
+                dcc.Link([
+                    html.I(className="fas fa-home"),
+                    " Dashboard"
+                ], href="/", className="nav-link"),
+                dcc.Link([
+                    html.I(className="fas fa-calculator"),
+                    " Akuntansi Dasar"
+                ], href="/akuntansi-dasar", className="nav-link"),
+                dcc.Link([
+                    html.I(className="fas fa-chart-bar"),
+                    " Laporan & Analisis"
+                ], href="/laporan-analisis", className="nav-link"),
+            ], className="nav-links"),
+            
+            user_section
+        ], className="nav-container"),
+    ], className="glass-nav")
+
+def create_akuntansi_sub_nav():
+    return html.Div([
+        html.Div([
+            dcc.Link([
+                html.I(className="fas fa-edit"),
+                " Transaksi"
+            ], href="/transaksi", className="sub-nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-box"),
+                " Kartu Persediaan"
+            ], href="/kartu-persediaan", className="sub-nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-book"),
+                " Jurnal Umum"
+            ], href="/jurnal-umum", className="sub-nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-book-open"),
+                " Buku Besar"
+            ], href="/buku-besar", className="sub-nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-users"),
+                " Buku Besar Pembantu"
+            ], href="/buku-besar-pembantu", className="sub-nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-building"),
+                " Aset Tetap"
+            ], href="/aset-tetap", className="sub-nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-balance-scale"),
+                " Neraca Saldo"
+            ], href="/neraca-saldo", className="sub-nav-link"),
+        ], className="sub-nav-container"),
+    ], className="sub-nav")
+
+def create_laporan_sub_nav():
+    return html.Div([
+        html.Div([
+            dcc.Link([
+                html.I(className="fas fa-sync-alt"),
+                " Jurnal Penyesuaian"
+            ], href="/jurnal-penyesuaian", className="sub-nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-chart-line"),
+                " Neraca Setelah Penyesuaian"
+            ], href="/neraca-setelah-penyesuaian", className="sub-nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-money-bill-wave"),
+                " Laporan Laba Rugi"
+            ], href="/laporan-laba-rugi", className="sub-nav-link"),
+            dcc.Link([
+                html.I(className="fas fa-file-alt"),
+                " Laporan Keuangan"
+            ], href="/laporan-keuangan", className="sub-nav-link"),
+        ], className="sub-nav-container"),
+    ], className="sub-nav")
+
+def dashboard_layout():
+    total_pemasukan = sum(t.get('jumlah', 0) for t in sibal_data.transaksi_pemasukan)
+    total_pengeluaran = sum(t.get('jumlah', 0) for t in sibal_data.transaksi_pengeluaran)
+    total_jurnal = len(sibal_data.jurnal_umum)
+    total_persediaan = len(sibal_data.kartu_persediaan)
+    
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-gem")
+                ], className="card-icon"),
+                html.Div([
+                    html.H1("Dashboard SIBAL", className="card-title"),
+                    html.P("Sistem Informasi Berbasis Akuntansi Ikan Bawal", className="card-subtitle")
+                ])
+            ], className="card-header")
+        ], className="glass-card"),
+        
+        html.Div([
+            html.Div([
+                html.Div("Rp {:,.0f}".format(total_pemasukan), className="stat-value"),
+                html.Div("Total Pendapatan", className="stat-label"),
+                html.I(className="fas fa-arrow-up stat-icon")
+            ], className="stat-card"),
+            html.Div([
+                html.Div("Rp {:,.0f}".format(total_pengeluaran), className="stat-value"),
+                html.Div("Total Pengeluaran", className="stat-label"),
+                html.I(className="fas fa-arrow-down stat-icon")
+            ], className="stat-card"),
+            html.Div([
+                html.Div("{:d}".format(total_jurnal), className="stat-value"),
+                html.Div("Jurnal Umum", className="stat-label"),
+                html.I(className="fas fa-book stat-icon")
+            ], className="stat-card"),
+            html.Div([
+                html.Div("{:d}".format(total_persediaan), className="stat-value"),
+                html.Div("Kartu Persediaan", className="stat-label"),
+                html.I(className="fas fa-box stat-icon")
+            ], className="stat-card"),
+        ], className="stats-grid"),
+        
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-rocket")
+                ], className="card-icon"),
+                html.H2("Aksi Cepat", className="card-title")
+            ], className="card-header"),
+            
+            html.Div([
+                dcc.Link([
+                    html.Div([
+                        html.Div([
+                            html.I(className="fas fa-calculator")
+                        ], className="action-icon"),
+                        html.H3("Akuntansi Dasar", className="action-title"),
+                        html.P("Kelola transaksi, jurnal, dan buku besar dengan fitur lengkap", className="action-desc")
+                    ])
+                ], href="/akuntansi-dasar", className="action-card"),
+                
+                dcc.Link([
+                    html.Div([
+                        html.Div([
+                            html.I(className="fas fa-chart-bar")
+                        ], className="action-icon"),
+                        html.H3("Laporan & Analisis", className="action-title"),
+                        html.P("Generate laporan keuangan lengkap dan analisis mendalam", className="action-desc")
+                    ])
+                ], href="/laporan-analisis", className="action-card"),
+            ], className="actions-grid"),
+        ], className="glass-card"),
+    ], className="main-container")
+
+def format_rupiah(amount):
+    """Format number to Rupiah currency dengan pemisah ribuan"""
+    if amount == 0:
+        return ""
+    return f"Rp{amount:,.0f}".replace(",", ".")
+
+# ========== LAYOUT FUNCTIONS YANG DIPERBAIKI ==========
+
+def transaksi_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-edit")
+                ], className="card-icon"),
+                html.H1("Transaksi Pemancingan Bawal", className="card-title")
+            ], className="card-header")
+        ], className="glass-card"),
+        
+        html.Div([
+            html.H4("Pilih Tanggal Transaksi:", className="form-label"),
+            dcc.DatePickerSingle(
+                id='selected-date',
+                date=datetime.now().date(),
+                display_format='YYYY-MM-DD',
+                className="form-control"
+            )
+        ], className="glass-card"),
+        
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-arrow-down")
+                ], className="card-icon"),
+                html.H2("Pemasukan - Pendapatan Pemancingan", className="card-title")
+            ], className="card-header"),
+            
+            html.Div([
+                html.Div([
+                    html.H3("Input Transaksi Pendapatan", className="form-section-title"),
+                    dcc.Dropdown(
+                        id='pemasukan-jenis',
+                        options=[
+                            {'label': 'Tiket Masuk', 'value': 'tiket_masuk'},
+                            {'label': 'Penjualan Ikan Bawal', 'value': 'penjualan_ikan'},
+                            {'label': 'Setoran Modal', 'value': 'modal'}
+                        ],
+                        placeholder='Pilih Jenis Transaksi',
+                        className="form-control"
+                    ),
+                    # SESUDAH:
+                    html.Div([
+                        html.Label("Harga Jual per Unit", className="form-label"),
+                        dcc.Input(
+                            id='pemasukan-harga-jual',
+                            type='number',
+                            placeholder='0',
+                            min=0,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+
+                    html.Div([
+                        html.Label("Quantity", className="form-label"),
+                        dcc.Input(
+                            id='pemasukan-qty',
+                            type='number',
+                            placeholder='0',
+                            min=0,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+
+                    html.Div([
+                        html.Label("Quantity (kg) - untuk penjualan ikan", className="form-label"),
+                        dcc.Input(
+                            id='pemasukan-qty',
+                            type='number',
+                            placeholder='0',
+                            min=0,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    html.Div([
+                        html.Label("HPP per kg (untuk penjualan ikan)", className="form-label"),
+                        dcc.Input(
+                            id='pemasukan-hpp',
+                            type='number',
+                            placeholder='0',
+                            min=0,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    html.Div([
+                        html.Label("Keterangan Transaksi", className="form-label"),
+                        dcc.Input(
+                            id='pemasukan-keterangan',
+                            type='text',
+                            placeholder='Keterangan...',
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    html.Div([
+                        html.Label("Nomor Referensi", className="form-label"),
+                        dcc.Input(
+                            id='pemasukan-ref',
+                            type='text',
+                            placeholder='REF-...',
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    html.Button(
+                        "➕ Tambah Transaksi",
+                        id='btn-tambah-pemasukan',
+                        className="btn btn-success"
+                    )
+                ], className="form-container compact-form"),
+                
+                html.Div([
+                    html.H3("Daftar Transaksi Pendapatan", className="form-section-title"),
+                    html.Div(id='daftar-pemasukan', className="data-container"),
+                    html.Button(
+                        "🗑️ Hapus Transaksi Terpilih",
+                        id='btn-hapus-pemasukan',
+                        className="btn btn-danger"
+                    ),
+                    html.Hr(),
+                    html.Button(
+                        "📊 Akumulasi ke Jurnal",
+                        id='btn-akumulasi-pemasukan',
+                        className="btn btn-primary"
+                    )
+                ], className="data-container"),
+            ], className="form-row"),
+        ], className="glass-card"),
+        
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-arrow-up")
+                ], className="card-icon"),
+                html.H2("Pengeluaran - Pembelian & Beban", className="card-title")
+            ], className="card-header"),
+            
+            html.Div([
+                html.Div([
+                    html.H3("Input Pengeluaran", className="form-section-title"),
+                    dcc.Dropdown(
+                        id='pengeluaran-jenis',
+                        options=[
+                            {'label': 'Pembelian Persediaan', 'value': 'pembelian_persediaan'},
+                            {'label': 'Beban Gaji', 'value': 'beban_gaji'},
+                            {'label': 'Beban Listrik', 'value': 'beban_listrik'},
+                            {'label': 'Beban Penyusutan Bangunan', 'value': 'beban_penyusutan_bangunan'},
+                            {'label': 'Beban Penyusutan Kendaraan', 'value': 'beban_penyusutan_kendaraan'},
+                            {'label': 'Beban Penyusutan Peralatan', 'value': 'beban_penyusutan_peralatan'},
+                            {'label': 'Beban Lainnya', 'value': 'beban_lainnya'}
+                        ],
+                        placeholder='Pilih Jenis Pengeluaran',
+                        className="form-control"
+                    ),
+                    dcc.Dropdown(
+                        id='pengeluaran-barang',
+                        options=[{'label': f"{item['kode']} - {item['nama']}", 'value': item['kode']} 
+                                for item in sibal_data.master_persediaan],
+                        placeholder='Pilih Barang (hanya untuk pembelian persediaan)',
+                        className="form-control"
+                    ),
+                    
+
+                    # SESUDAH:
+                    html.Div([
+                        html.Label("HPP per Unit", className="form-label"),
+                        dcc.Input(
+                            id='pengeluaran-hpp',
+                            type='number',
+                            placeholder='0',
+                            min=0,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+
+                    html.Div([
+                        html.Label("Quantity", className="form-label"),
+                        dcc.Input(
+                            id='pengeluaran-qty',
+                            type='number',
+                            placeholder='0',
+                            min=1,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    html.Div([
+                        html.Label("Quantity (kg) - hanya untuk pembelian persediaan", className="form-label"),
+                        dcc.Input(
+                            id='pengeluaran-qty',
+                            type='number',
+                            placeholder='0',
+                            min=1,
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    dcc.Dropdown(
+                        id='pengeluaran-metode',
+                        options=[
+                            {'label': 'Tunai', 'value': 'tunai'},
+                            {'label': 'Kredit', 'value': 'kredit'}
+                        ],
+                        placeholder='Metode Pembayaran',
+                        className="form-control"
+                    ),
+                    html.Div([
+                        html.Label("Nama Supplier (jika kredit)", className="form-label"),
+                        dcc.Input(
+                            id='pengeluaran-supplier',
+                            type='text',
+                            placeholder='Nama supplier...',
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    html.Div([
+                        html.Label("Keterangan Pengeluaran", className="form-label"),
+                        dcc.Input(
+                            id='pengeluaran-keterangan',
+                            type='text',
+                            placeholder='Keterangan...',
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    html.Div([
+                        html.Label("Nomor Referensi", className="form-label"),
+                        dcc.Input(
+                            id='pengeluaran-ref',
+                            type='text',
+                            placeholder='REF-...',
+                            className="form-input"
+                        )
+                    ], className="form-group"),
+                    html.Button(
+                        "➕ Tambah Pengeluaran",
+                        id='btn-tambah-pengeluaran',
+                        className="btn btn-danger"
+                    )
+                ], className="form-container compact-form"),
+                
+                html.Div([
+                    html.H3("Daftar Pengeluaran", className="form-section-title"),
+                    html.Div(id='daftar-pengeluaran', className="data-container"),
+                    html.Button(
+                        "🗑️ Hapus Pengeluaran Terpilih",
+                        id='btn-hapus-pengeluaran',
+                        className="btn btn-danger"
+                    ),
+                    html.Hr(),
+                    html.Button(
+                        "📊 Akumulasi ke Jurnal",
+                        id='btn-akumulasi-pengeluaran',
+                        className="btn btn-primary"
+                    )
+                ], className="data-container"),
+            ], className="form-row"),
+        ], className="glass-card"),
+        
+        html.Div([
+            html.H3("📈 Summary Akumulasi", className="card-title"),
+            html.Div(id='summary-akumulasi', className="summary-container")
+        ], className="glass-card"),
+    ], className="main-container")
+
+def jurnal_umum_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-book")
+                ], className="card-icon"),
+                html.H1("Jurnal Umum", className="card-title")
+            ], className="card-header"),
+            html.Div([
+                html.Button(
+                    "🔄 Refresh Data",
+                    id='btn-refresh-jurnal',
+                    className="btn btn-primary"
+                ),
+                html.Hr(),
+                html.H3("Daftar Jurnal Umum", className="form-section-title"),
+                html.Div(id='tabel-jurnal-umum', className="table-container"),
+                html.Hr(),
+                html.H3("Rekapitulasi Jurnal Umum", className="form-section-title"),
+                html.Div(id='rekapitulasi-jurnal', className="table-container")
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+def kartu_persediaan_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-box")
+                ], className="card-icon"),
+                html.H1("Kartu Persediaan Ikan Bawal", className="card-title")
+            ], className="card-header"),
+            html.Div([
+                html.Button(
+                    "🔄 Refresh Data",
+                    id='btn-refresh-persediaan',
+                    className="btn btn-primary",
+                    style={'marginBottom': '20px'}
+                ),
+                html.Div(id='tabel-kartu-persediaan', className="table-container")
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+def buku_besar_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-book-open")
+                ], className="card-icon"),
+                html.H1("Buku Besar", className="card-title")
+            ], className="card-header"),
+            html.Div([
+                html.Div([
+                    html.H3("Pilih Akun Buku Besar", className="form-section-title"),
+                    dcc.Dropdown(
+                        id='dropdown-akun-buku-besar',
+                        options=sibal_data.daftar_akun,
+                        placeholder='Pilih Akun Buku Besar',
+                        className="form-control"
+                    )
+                ], className="form-container compact-form"),
+                html.Div(id='detail-buku-besar', className="table-container")
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+def buku_besar_pembantu_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-users")
+                ], className="card-icon"),
+                html.H1("Buku Besar Pembantu - Utang", className="card-title")
+            ], className="card-header"),
+            html.Div([
+                # TOMBOL REFRESH dengan callback yang benar
+                html.Div([
+                    html.Button(
+                        "🔄 Refresh Data",
+                        id='btn-refresh-buku-pembantu',
+                        className="btn btn-primary",
+                        style={'marginBottom': '20px'}
+                    )
+                ], style={'textAlign': 'center'}),
+                
+                html.H3("Daftar Supplier", className="form-section-title"),
+                html.Div(id='daftar-supplier', className="data-container"),
+                html.Hr(),
+                html.H3("Detail Utang per Supplier", className="form-section-title"),
+                html.Div(id='detail-buku-besar-pembantu', className="table-container")
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+def neraca_saldo_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-balance-scale")
+                ], className="card-icon"),
+                html.H1("Neraca Saldo", className="card-title")
+            ], className="card-header"),
+            html.Div([
+                html.Div([
+                    html.Label("Periode Neraca Saldo", className="form-label"),
+                    dcc.DatePickerSingle(
+                        id='tanggal-neraca-saldo',
+                        date=datetime.now().date(),
+                        display_format='YYYY-MM-DD',
+                        className="form-control"
+                    )
+                ], className="form-group"),
+                html.Button(
+                    "📊 Generate Neraca Saldo",
+                    id='btn-generate-neraca-saldo',
+                    className="btn btn-primary"
+                ),
+                html.Div(id='tabel-neraca-saldo', className="table-container")
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+def jurnal_penyesuaian_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-sync-alt")
+                ], className="card-icon"),
+                html.H1("Jurnal Penyesuaian", className="card-title")
+            ], className="card-header"),
+            html.Div([
+                html.Div([
+                    html.Label("Periode Jurnal Penyesuaian", className="form-label"),
+                    dcc.DatePickerSingle(
+                        id='tanggal-penyesuaian',
+                        date=datetime.now().date(),
+                        display_format='YYYY-MM-DD',
+                        className="form-control"
+                    )
+                ], className="form-group"),
+                html.Button(
+                    "📊 Generate Jurnal Penyesuaian",
+                    id='btn-generate-penyesuaian',
+                    className="btn btn-primary"
+                ),
+                html.Div(id='daftar-jurnal-penyesuaian', className="table-container")
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+def neraca_setelah_penyesuaian_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-chart-line")
+                ], className="card-icon"),
+                html.H1("Neraca Setelah Penyesuaian", className="card-title")
+            ], className="card-header"),
+            html.Div([
+                html.Div([
+                    html.Label("Pilih Tanggal Neraca:", className="form-label"),
+                    dcc.DatePickerSingle(
+                        id='tanggal-neraca-penyesuaian',
+                        date=datetime.now().date(),
+                        display_format='YYYY-MM-DD',
+                        className="form-control"
+                    )
+                ], className="form-group"),
+                html.Button(
+                    "📊 Generate Neraca Setelah Penyesuaian",
+                    id='btn-generate-neraca-penyesuaian',
+                    className="btn btn-primary"
+                ),
+                html.Div(id='tabel-neraca-penyesuaian', className="table-container")
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+def laporan_laba_rugi_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-money-bill-wave")
+                ], className="card-icon"),
+                html.H1("Laporan Laba Rugi", className="card-title")
+            ], className="card-header"),
+            html.Div([
+                html.Div([
+                    html.Label("Periode Laporan Laba Rugi", className="form-label"),
+                    dcc.DatePickerSingle(
+                        id='tanggal-laba-rugi',
+                        date=datetime.now().date(),
+                        display_format='YYYY-MM-DD',
+                        className="form-control"
+                    )
+                ], className="form-group"),
+                html.Button(
+                    "📊 Generate Laporan Laba Rugi",
+                    id='btn-generate-laba-rugi',
+                    className="btn btn-primary"
+                ),
+                html.Div(id='tabel-laba-rugi', className="table-container")
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+def neraca_lajur_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-table")
+                ], className="card-icon"),
+                html.H1("Neraca Lajur", className="card-title"),
+                html.P("Worksheet - Laporan Keuangan Komprehensif", className="card-subtitle")
+            ], className="card-header"),
+            
+            html.Div([
+                html.Div([
+                    html.Label("Periode Neraca Lajur:", className="form-label"),
+                    dcc.DatePickerRange(
+                        id='periode-neraca-lajur',
+                        start_date=datetime.now().date().replace(day=1),  # awal bulan
+                        end_date=datetime.now().date(),
+                        display_format='YYYY-MM-DD',
+                        className="form-control"
+                    )
+                ], className="form-group", style={'marginBottom': '20px'}),
+                
+                html.Button(
+                    "📊 Generate Neraca Lajur",
+                    id='btn-generate-neraca-lajur',
+                    className="btn btn-primary",
+                    style={'marginBottom': '20px'}
+                ),
+                
+                html.Div(id='tabel-neraca-lajur', className="table-container")
+                
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+def neraca_lajur_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-table")
+                ], className="card-icon"),
+                html.H1("Neraca Lajur", className="card-title"),
+                html.P("Worksheet - Laporan Keuangan Komprehensif", className="card-subtitle")
+            ], className="card-header"),
+            
+            html.Div([
+                html.Div([
+                    html.Label("Periode Neraca Lajur:", className="form-label"),
+                    dcc.DatePickerRange(
+                        id='periode-neraca-lajur',
+                        start_date=datetime.now().date().replace(day=1),  # awal bulan
+                        end_date=datetime.now().date(),
+                        display_format='YYYY-MM-DD',
+                        className="form-control"
+                    )
+                ], className="form-group", style={'marginBottom': '20px'}),
+                
+                html.Button(
+                    "📊 Generate Neraca Lajur",
+                    id='btn-generate-neraca-lajur',
+                    className="btn btn-primary",
+                    style={'marginBottom': '20px'}
+                ),
+                
+                html.Div(id='tabel-neraca-lajur', className="table-container")
+                
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+
+def laporan_keuangan_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-file-alt")
+                ], className="card-icon"),
+                html.H1("Laporan Keuangan Lengkap", className="card-title")
+            ], className="card-header"),
+            html.Div([
+                html.Div([
+                    html.Label("Pilih Tanggal Laporan:", className="form-label"),
+                    dcc.DatePickerSingle(
+                        id='tanggal-laporan-keuangan',
+                        date=datetime.now().date(),
+                        display_format='YYYY-MM-DD',
+                        className="form-control"
+                    )
+                ], className="form-group"),
+                html.Button(
+                    "📊 Generate Laporan Keuangan Lengkap",
+                    id='btn-generate-laporan-keuangan',
+                    className="btn btn-primary"
+                ),
+                html.Div(id='tabel-laporan-keuangan', className="table-container")
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+# ==================== CALLBACKS YANG DIPERBAIKI ====================
+# Callback untuk complete profile
+@app.callback(
+    [Output('complete-profile-alert', 'children'),
+     Output('complete-username', 'value'),
+     Output('complete-password', 'value'),
+     Output('complete-confirm-password', 'value')],
+    Input('btn-complete-profile', 'n_clicks'),
+    [State('complete-username', 'value'),
+     State('complete-password', 'value'),
+     State('complete-confirm-password', 'value')],
+    prevent_initial_call=True
+)
+def handle_complete_profile(n_clicks, username, password, confirm_password):
+    if n_clicks and n_clicks > 0:
+        oauth_user = session.get('oauth_user')
+        
+        if not oauth_user:
+            return create_alert("Session expired. Silakan login kembali.", "error"), "", "", ""
+        
+        if not all([username, password, confirm_password]):
+            return create_alert("Harap lengkapi semua field.", "error"), dash.no_update, "", ""
+        
+        if password != confirm_password:
+            return create_alert("Password dan konfirmasi password tidak cocok.", "error"), dash.no_update, "", ""
+        
+        if len(password) < 6:
+            return create_alert("Password minimal 6 karakter.", "error"), dash.no_update, "", ""
+        
+        # Create user dengan fungsi yang sudah diperbaiki
+        user, message = create_user(username, oauth_user['email'], password)
+        
+        if not user:
+            return create_alert(message, "error"), dash.no_update, "", ""
+        
+        # Login user dengan fungsi yang sudah diperbaiki
+        login_user(user, remember=True)
+        
+        # Clear oauth session
+        session.pop('oauth_user', None)
+        
+        return html.Div([
+            html.P("✅ Profil berhasil disimpan! Redirecting...", 
+                  style={'color': COLORS['success'], 'textAlign': 'center', 'fontWeight': 'bold'}),
+            dcc.Location(href='/', id='redirect-home', refresh=True)
+        ]), "", "", ""
+    
+        sibal_data.save_all_data()    
+          
+    return dash.no_update, dash.no_update, dash.no_update, dash.no_update
+
+
+from flask import request
+import json
+
+from authlib.integrations.flask_client import OAuth
+
+# Setup OAuth
+oauth = OAuth(server)
+
+# In-memory store for temporarily keeping oauth_user keyed by state.
+# This avoids losing the user data when browser cookies are restricted during OAuth redirects.
+OAUTH_STATE_STORE = {}
+
+# Konfigurasi Google OAuth - GANTI dengan credentials Anda
+GOOGLE_CLIENT_ID = os.getenv('GOOGLE_CLIENT_ID')
+GOOGLE_CLIENT_SECRET = os.getenv('GOOGLE_CLIENT_SECRET')
+GOOGLE_REDIRECT_URI = os.getenv('GOOGLE_REDIRECT_URI', 'http://localhost:8051/auth/callback')
+
+# If env vars missing, try local client_secret JSON files (untracked)
+if not GOOGLE_CLIENT_ID or not GOOGLE_CLIENT_SECRET:
+    cid, csec = _load_google_credentials_from_local_file()
+    if cid and csec:
+        GOOGLE_CLIENT_ID = GOOGLE_CLIENT_ID or cid
+        GOOGLE_CLIENT_SECRET = GOOGLE_CLIENT_SECRET or csec
+        # also set in environment so other parts can read it
+        os.environ.setdefault('GOOGLE_CLIENT_ID', GOOGLE_CLIENT_ID)
+        os.environ.setdefault('GOOGLE_CLIENT_SECRET', GOOGLE_CLIENT_SECRET)
+
+# Debug info (do not print secrets)
+print(f"🔐 Google Client ID set: {bool(GOOGLE_CLIENT_ID)}")
+print(f"🔐 Google Client Secret set: {bool(GOOGLE_CLIENT_SECRET)}")
+
+try:
+    google = oauth.register(
+        name='SIBAL',
+        client_id=GOOGLE_CLIENT_ID,
+        client_secret=GOOGLE_CLIENT_SECRET,
+        server_metadata_url='https://accounts.google.com/.well-known/openid_configuration',
+        client_kwargs={
+            'scope': 'openid email profile',
+            'redirect_uri': 'http://localhost:8051/auth/callback'  # PASTIKAN INI SAMA
+        }
+    )
+    print("✅ Google OAuth configured successfully")
+except Exception as e:
+    print(f"❌ Google OAuth configuration failed: {e}")
+    google = None
+
+@server.route('/auth/login')
+def auth_login():
+    """Redirect ke Google OAuth"""
+    try:
+        # Generate state untuk security
+        state = secrets.token_urlsafe(16)
+        # Store state in both session and in-memory store as a fallback
+        session['oauth_state'] = state
+        # capture action from query param so callback can behave accordingly
+        try:
+            action = request.args.get('action')
+        except Exception:
+            action = None
+        OAUTH_STATE_STORE[state] = {'action': action}
+        try:
+            # Keep session persistent for the OAuth flow
+            session.permanent = True
+        except Exception:
+            pass
+        
+        # Build Google OAuth URL
+        base_url = "https://accounts.google.com/o/oauth2/v2/auth"
+        params = {
+            'client_id': GOOGLE_CLIENT_ID,
+            'redirect_uri': GOOGLE_REDIRECT_URI,
+            'response_type': 'code',
+            'scope': 'openid email profile',
+            'access_type': 'offline',
+            'prompt': 'select_account',
+            'state': state
+        }
+        
+        auth_url = f"{base_url}?{'&'.join([f'{k}={v}' for k, v in params.items()])}"
+        print(f"🔐 Redirecting to Google OAuth")
+        return redirect(auth_url)
+        
+    except Exception as e:
+        print(f"❌ Auth error: {e}")
+        return redirect('/login?error=auth_failed')
+
+@server.route('/auth/callback')
+def auth_callback():
+    """Handle callback dari Google OAuth - SELALU redirect ke complete profile"""
+    try:
+        print("🔵 Processing Google OAuth callback...")
+        # Dump session and args for debugging session persistence
+        try:
+            print("🔎 Session before processing:", dict(session))
+        except Exception:
+            print("🔎 Session not printable or empty")
+        try:
+            print("🔎 Callback args:", dict(request.args))
+        except Exception:
+            pass
+        
+        # Verify state - allow if the state matches session or is present in the in-memory store
+        state = request.args.get('state')
+        sess_state = session.get('oauth_state')
+        if not state:
+            print("❌ Missing state parameter")
+            return redirect('/login?error=invalid_state')
+        if state != sess_state and state not in OAUTH_STATE_STORE:
+            print("❌ Invalid state parameter")
+            return redirect('/login?error=invalid_state')
+        
+        # Get authorization code
+        code = request.args.get('code')
+        if not code:
+            print("❌ No authorization code")
+            return redirect('/login?error=no_code')
+        
+        # Token exchange dengan Google
+        token_url = "https://oauth2.googleapis.com/token"
+        token_data = {
+            'client_id': GOOGLE_CLIENT_ID,
+            'client_secret': GOOGLE_CLIENT_SECRET,
+            'code': code,
+            'grant_type': 'authorization_code',
+            'redirect_uri': GOOGLE_REDIRECT_URI
+        }
+        
+        print("🔄 Exchanging code for token...")
+        token_response = requests.post(token_url, data=token_data)
+        token_json = token_response.json()
+        
+        if 'error' in token_json:
+            print(f"❌ Token exchange error: {token_json}")
+            return redirect('/login?error=token_failed')
+        
+        access_token = token_json.get('access_token')
+        print(f"✅ Token received successfully")
+        
+        # Get user info dari Google
+        userinfo_url = "https://www.googleapis.com/oauth2/v3/userinfo"
+        headers = {'Authorization': f'Bearer {access_token}'}
+        userinfo_response = requests.get(userinfo_url, headers=headers)
+        userinfo = userinfo_response.json()
+        
+        print(f"✅ User info received: {userinfo['email']}")
+        
+        # SELALU redirect ke complete profile, bahkan jika user sudah ada
+        oauth_user_obj = {
+            'id': userinfo['sub'],
+            'email': userinfo['email'],
+            'name': userinfo.get('name', userinfo['email'].split('@')[0]),
+            'picture': userinfo.get('picture', ''),
+            'auth_provider': 'google'
+        }
+
+        # Store oauth_user in the in-memory fallback store keyed by state
+        try:
+            if state in OAUTH_STATE_STORE and isinstance(OAUTH_STATE_STORE[state], dict):
+                OAUTH_STATE_STORE[state]['oauth_user'] = oauth_user_obj
+            else:
+                OAUTH_STATE_STORE[state] = {'action': None, 'oauth_user': oauth_user_obj}
+            print(f"🆕 Stored oauth_user in OAUTH_STATE_STORE for state {state}")
+        except Exception as e:
+            print(f"⚠️ Failed to store oauth_user in OAUTH_STATE_STORE: {e}")
+
+        # Also set in session if possible
+        try:
+            session['oauth_user'] = oauth_user_obj
+            session.permanent = True
+        except Exception:
+            pass
+
+        # Decide behavior based on action stored for this state ('signup' or 'login')
+        try:
+            stored = OAUTH_STATE_STORE.get(state, {}) if state else {}
+            action = stored.get('action') if isinstance(stored, dict) else None
+
+            users = sibal_data._get_table_data('users')
+            existing = next((u for u in users if u.get('email') == userinfo.get('email')), None)
+
+            if action == 'signup':
+                # create user if not exists, but DO NOT login automatically
+                if existing:
+                    print(f"🔁 User already exists for signup email: {existing.get('email')}")
+                else:
+                    uname = (userinfo.get('email') or '').split('@')[0]
+                    user_payload = {
+                        'email': userinfo.get('email'),
+                        'username': uname,
+                        'name': userinfo.get('name', uname),
+                        'auth_provider': 'google'
+                    }
+                    created = sibal_data._insert_table_data('users', user_payload)
+                    if created:
+                        print(f"✅ Created new user (signup) in DB for {created.get('email')}")
+                        # Per-request: do NOT initialize template data on signup; leave data empty
+                    else:
+                        print("❌ Failed to create user record in DB during signup flow")
+
+                # cleanup and redirect to login page with flag
+                try:
+                    OAUTH_STATE_STORE.pop(state, None)
+                except Exception:
+                    pass
+                try:
+                    session.pop('oauth_user', None)
+                except Exception:
+                    pass
+                return redirect('/login?registered=google')
+
+            else:
+                # Default/login flow: if user exists, login; if not, redirect to complete-profile
+                if existing:
+                    try:
+                        login_user(existing, remember=True)
+                        try:
+                            OAUTH_STATE_STORE.pop(state, None)
+                        except Exception:
+                            pass
+                        try:
+                            session.pop('oauth_user', None)
+                        except Exception:
+                            pass
+                        print(f"🔐 Logged in user via Google: {existing.get('email')}")
+                        return redirect('/')
+                    except Exception as e:
+                        print(f"❌ Failed to login user after Google callback: {e}")
+                        return redirect('/login?error=login_failed')
+                else:
+                    # No existing user: require complete profile (username/password)
+                    print("ℹ️ No existing user for this Google account; redirecting to complete-profile to create account")
+                    # ensure oauth_user is in store for recovery
+                    if state and isinstance(OAUTH_STATE_STORE.get(state), dict):
+                        OAUTH_STATE_STORE[state]['oauth_user'] = oauth_user_obj
+                    return redirect(f'/complete-profile?state={state}')
+
+        except Exception as e:
+            print(f"❌ Error creating/fetching user after OAuth: {e}")
+            import traceback
+            traceback.print_exc()
+            return redirect('/login?error=callback_failed')
+            
+    except Exception as e:
+        print(f"❌ Callback error: {e}")
+        import traceback
+        traceback.print_exc()
+        return redirect('/login?error=callback_failed')
+
+@server.route('/auth/logout')
+def auth_logout():
+    """Logout user"""
+    global current_user
+    current_user = SimpleUser()
+    # Clear active user from data layer
+    try:
+        sibal_data.set_active_user(None)
+    except Exception:
+        pass
+    session.clear()
+    return redirect('/login')
+
+@server.route('/complete-profile')
+def complete_profile_page():
+    """Route untuk halaman complete profile"""
+    return redirect('/')  # Dash akan handle rendering
+
+# Halaman verifikasi OTP dan callback
+def verify_otp_layout():
+    return html.Div([
+        html.Div([
+            html.H1(
+                "📧 Verifikasi Email",
+                style={'textAlign': 'center', 'color': COLORS['primary']}
+            ),
+            html.P(
+                "Masukkan kode verifikasi yang dikirim ke email Anda.",
+                style={'textAlign': 'center', 'color': COLORS['gray_600']}
+            ),
+            html.Div([
+                html.Label("Kode OTP", className="form-label"),
+                dcc.Input(
+                    id='input-otp',
+                    type='text',
+                    placeholder='Masukkan kode 6 digit...',
+                    className='form-input'
+                )
+            ], className='form-group'),
+
+            html.Div([
+                html.Button(
+                    '✅ Verifikasi',
+                    id='btn-verify-otp',
+                    className='btn btn-primary',
+                    style={'width': '48%', 'marginRight': '4%'}
+                ),
+                html.Button(
+                    '🔁 Kirim Ulang',
+                    id='btn-resend-otp',
+                    className='btn btn-secondary',
+                    style={'width': '48%'}
+                ),
+            ], style={'display': 'flex', 'gap': '8px'}),
+
+            html.Div(id='verify-alert', style={'marginTop': '20px'})
+        ], style={
+            'padding': '40px',
+            'maxWidth': '480px',
+            'margin': '80px auto',
+            'backgroundColor': 'white',
+            'borderRadius': '12px',
+            'boxShadow': '0 10px 25px rgba(0,0,0,0.08)'
+        })
+    ], style={
+        'backgroundColor': COLORS['gray_50'],
+        'minHeight': '100vh',
+        'padding': '20px'
+    })
+
+
+
+@app.callback(
+    [Output('verify-alert', 'children'), Output('input-otp', 'value')],
+    [Input('btn-verify-otp', 'n_clicks'), Input('btn-resend-otp', 'n_clicks')],
+    [State('input-otp', 'value')],
+    prevent_initial_call=True
+)
+def handle_verify_otp(n_verify, n_resend, otp_value):
+    ctx = dash.callback_context
+    if not ctx.triggered:
+        return dash.no_update, dash.no_update
+
+    button_id = ctx.triggered[0]['prop_id'].split('.')[0]
+
+    pending = None
+    try:
+        pending = session.get('pending_verification')
+    except Exception:
+        pending = None
+
+    if not pending:
+        return create_alert('Tidak ada permintaan verifikasi yang sedang berjalan.', 'error'), ''
+
+    # Resend OTP
+    if button_id == 'btn-resend-otp' and n_resend:
+        otp_code = str(random.randint(100000, 999999))
+        expires_at = (datetime.now() + timedelta(minutes=10)).isoformat()
+        try:
+            session['pending_verification']['otp'] = otp_code
+            session['pending_verification']['expires_at'] = expires_at
+        except Exception as e:
+            print(f"Failed to update session for resend: {e}")
+
+        sent = send_otp_email(pending.get('email'), otp_code)
+        if sent:
+            return create_alert('Kode OTP telah dikirim ulang ke email Anda.', 'success'), ''
+        else:
+            return create_alert('(Catatan: SMTP tidak dikonfigurasi - OTP dicetak di konsol).', 'info'), ''
+
+    # Verify OTP
+    if button_id == 'btn-verify-otp' and n_verify:
+        if not otp_value:
+            return create_alert('Masukkan kode OTP.', 'error'), ''
+
+        # Check expiry
+        try:
+            expires_at = datetime.fromisoformat(pending.get('expires_at'))
+            if datetime.now() > expires_at:
+                return create_alert('Kode OTP kedaluwarsa. Silakan kirim ulang.', 'error'), ''
+        except Exception:
+            pass
+
+        if str(pending.get('otp')) == str(otp_value).strip():
+            # Try to update DB flag
+            try:
+                user_id = pending.get('user_id')
+                if user_id and supabase_client:
+                    supabase_client.table('users').update({'otp_verified': True}).eq('id', user_id).execute()
+            except Exception as e:
+                print(f"Failed to update user verification: {e}")
+
+            try:
+                session.pop('pending_verification', None)
+            except Exception:
+                pass
+
+            return html.Div([html.P('✅ Verifikasi berhasil! Silakan login.', style={'color': COLORS['success']}), dcc.Location(href='/login', id='redirect-after-verify', refresh=True)]), ''
+        else:
+            return create_alert('Kode OTP salah. Coba lagi.', 'error'), ''
+
+    return dash.no_update, dash.no_update
+
+# Layout utama
+app.layout = html.Div([
+    dcc.Location(id='url', refresh=False),
+    html.Div(id='top-navigation'),
+    html.Div(id='sub-navigation'),
+    html.Div(id='page-content')
+])
+@app.callback(
+    [Output('top-navigation', 'children'),
+     Output('page-content', 'children'),
+     Output('sub-navigation', 'children')],
+    Input('url', 'pathname')
+)
+def display_page(pathname):
+    print(f"🌐 Navigating to: {pathname}")
+    try:
+        print("🔎 Current session keys:", list(session.keys()))
+    except Exception:
+        pass
+    
+    # Update top navigation
+    top_nav = create_top_navigation()
+    
+    # Check authentication
+    is_authenticated = current_user.is_authenticated
+    
+    # Handle complete-profile route
+    if pathname == '/complete-profile':
+        # Try to recover oauth_user from query state first (fallback store), then session
+        try:
+            state = request.args.get('state')
+        except Exception:
+            state = None
+
+        if state and state in OAUTH_STATE_STORE:
+            # move oauth_user into session for the Dash rendering code
+            try:
+                session['oauth_user'] = OAUTH_STATE_STORE.pop(state)
+                session.permanent = True
+                print(f"🔁 Restored oauth_user from OAUTH_STATE_STORE for state {state}")
+            except Exception:
+                pass
+
+        if session.get('oauth_user'):
+            return top_nav, complete_profile_layout(), None
+        else:
+            return top_nav, login_layout(), None
+    
+    # Always allow access to login/signup/verification pages
+    if pathname in ['/login', '/signup', '/verify-otp']:
+        if pathname == '/login':
+            return top_nav, login_layout(), None
+        elif pathname == '/signup':
+            return top_nav, signup_layout(), None
+        else:
+            return top_nav, verify_otp_layout(), None
+    
+    # Redirect to login if not authenticated
+    if not is_authenticated:
+        print("🔒 User not authenticated, redirecting to login")
+        return top_nav, login_layout(), None
+    
+    # User is authenticated, show requested page
+    sub_nav = None
+    
+    akuntansi_pages = [
+        '/akuntansi-dasar', '/transaksi', '/kartu-persediaan', '/jurnal-umum',
+        '/buku-besar', '/buku-besar-pembantu', '/neraca-saldo', '/aset-tetap'
+    ]
+    
+    laporan_pages = [
+        '/laporan-analisis', '/jurnal-penyesuaian', '/neraca-setelah-penyesuaian',
+        '/laporan-laba-rugi', '/laporan-keuangan'
+    ]
+    
+    if pathname in akuntansi_pages:
+        sub_nav = create_akuntansi_sub_nav()
+    elif pathname in laporan_pages:
+        sub_nav = create_laporan_sub_nav()
+    
+    # Tentukan konten berdasarkan pathname
+    if pathname == '/akuntansi-dasar':
+        content = html.Div([
+            html.H1("📊 Akuntansi Dasar", style={'textAlign': 'center', 'marginBottom': '30px'}),
+            html.P("Pilih menu dari sub-navigation di atas", style={'textAlign': 'center'})
+        ])
+    elif pathname == '/laporan-analisis':
+        content = html.Div([
+            html.H1("📈 Laporan & Analisis", style={'textAlign': 'center', 'marginBottom': '30px'}),
+            html.P("Pilih menu dari sub-navigation di atas", style={'textAlign': 'center'})
+        ])
+    elif pathname == '/transaksi':
+        content = transaksi_layout()
+    elif pathname == '/kartu-persediaan':
+        content = kartu_persediaan_layout()
+    elif pathname == '/jurnal-umum':
+        content = jurnal_umum_layout()
+    elif pathname == '/buku-besar':
+        content = buku_besar_layout()
+    elif pathname == '/buku-besar-pembantu':
+        content = buku_besar_pembantu_layout()  # Pastikan ini yang dipanggil
+    elif pathname == '/neraca-saldo':
+        content = neraca_saldo_layout()
+    elif pathname == '/aset-tetap':
+        content = aset_tetap_layout()
+    elif pathname == '/jurnal-penyesuaian':
+        content = jurnal_penyesuaian_layout()
+    elif pathname == '/neraca-setelah-penyesuaian':
+        content = neraca_setelah_penyesuaian_layout()
+    elif pathname == '/laporan-laba-rugi':
+        content = laporan_laba_rugi_layout()
+    elif pathname == '/laporan-keuangan':
+        content = laporan_keuangan_layout()
+    else:
+        content = dashboard_layout()
+        sub_nav = None
+    
+    return top_nav, content, sub_nav
+
+
+# Callback untuk login
+@app.callback(
+    [Output('login-alert', 'children'),
+     Output('login-identifier', 'value'),
+     Output('login-password', 'value')],
+    [Input('btn-login', 'n_clicks'),
+     Input('btn-google-login', 'n_clicks')],
+    [State('login-identifier', 'value'),
+     State('login-password', 'value')],
+    prevent_initial_call=True
+)
+def handle_login(n_login, n_google, identifier, password):
+    ctx = dash.callback_context
+    if not ctx.triggered:
+        return dash.no_update, dash.no_update, dash.no_update
+    
+    button_id = ctx.triggered[0]['prop_id'].split('.')[0]
+    
+    if button_id == 'btn-login' and n_login:
+        if not identifier or not password:
+            return create_alert("Harap isi username dan password", "error"), dash.no_update, dash.no_update
+        
+        # GUNAKAN FUNGSI authenticate_user YANG SUDAH KITA BUAT
+        user, message = authenticate_user(identifier, password)
+        
+        if user:
+            # GUNAKAN FUNGSI login_user YANG SUDAH KITA BUAT
+            login_user(user, remember=True)
+            return html.Div([
+                html.P("✅ Login berhasil! Redirecting...", style={'color': COLORS['success']}),
+                dcc.Location(href='/', id='redirect-dashboard', refresh=True)
+            ], style={'textAlign': 'center'}), "", ""
+        else:
+            return create_alert(message, "error"), dash.no_update, ""
+    
+    elif button_id == 'btn-google-login' and n_google:
+        # Untuk Google OAuth, kita perlu redirect ke Flask route
+        return html.Div([
+            html.P("Mengarahkan ke Google...", style={'color': COLORS['info']}),
+            dcc.Location(id='google-redirect', href='/auth/login?action=login', refresh=True)
+        ]), dash.no_update, dash.no_update
+    
+    return dash.no_update, dash.no_update, dash.no_update
+
+# Callback untuk signup
+@app.callback(
+    [Output('signup-alert', 'children'),
+     Output('signup-username', 'value'),
+     Output('signup-email', 'value'),
+     Output('signup-password', 'value'),
+     Output('signup-confirm-password', 'value')],
+    [Input('btn-signup', 'n_clicks'),
+     Input('btn-google-signup', 'n_clicks')],
+    [State('signup-username', 'value'),
+     State('signup-email', 'value'),
+     State('signup-password', 'value'),
+     State('signup-confirm-password', 'value')],
+    prevent_initial_call=True
+)
+def handle_signup(n_signup, n_google, username, email, password, confirm_password):
+    ctx = dash.callback_context
+    if not ctx.triggered:
+        return dash.no_update, dash.no_update, dash.no_update, dash.no_update, dash.no_update
+    
+    button_id = ctx.triggered[0]['prop_id'].split('.')[0]
+    
+    if button_id == 'btn-signup' and n_signup:
+        if not all([username, email, password, confirm_password]):
+            return create_alert("Harap isi semua field", "error"), dash.no_update, dash.no_update, dash.no_update, dash.no_update
+        
+        if password != confirm_password:
+            return create_alert("Password dan konfirmasi password tidak cocok", "error"), dash.no_update, dash.no_update, "", ""
+        
+        if len(password) < 6:
+            return create_alert("Password minimal 6 karakter", "error"), dash.no_update, dash.no_update, "", ""
+        
+        # GUNAKAN FUNGSI create_user YANG SUDAH KITA BUAT
+        user, message = create_user(username, email, password)
+        
+        if user:
+            # Buat OTP dan simpan ke session untuk verifikasi
+            otp_code = str(random.randint(100000, 999999))
+            expires_at = (datetime.now() + timedelta(minutes=10)).isoformat()
+            try:
+                session['pending_verification'] = {
+                    'user_id': user.get('id'),
+                    'email': user.get('email'),
+                    'username': user.get('username'),
+                    'otp': otp_code,
+                    'expires_at': expires_at
+                }
+                session.permanent = True
+            except Exception as e:
+                print(f"Failed to save pending verification in session: {e}")
+
+            # Kirim email OTP (fungsi send_otp_email ada di file ini)
+            sent = send_otp_email(user.get('email'), otp_code)
+
+            # Simpan OTP ke Supabase pada kolom users. Jika kolom tidak ada, ignore.
+            try:
+                uid = user.get('id')
+                if uid and supabase_client:
+                    upd = {}
+                    upd['otp'] = int(otp_code)
+                    upd['otp_expires_at'] = expires_at
+                    upd['otp_verified'] = False
+                    try:
+                        supabase_client.table('users').update(upd).eq('id', uid).execute()
+                    except Exception as e:
+                        # jika kolom tidak ada, coba hanya simpan otp
+                        try:
+                            supabase_client.table('users').update({'otp': otp_code}).eq('id', uid).execute()
+                        except Exception:
+                            print(f"[OTP] Warning: failed to save OTP to users table: {e}")
+            except Exception as e:
+                print(f"[OTP] Warning saving OTP to DB: {e}")
+
+            info_msg = "Kode verifikasi telah dikirim ke email Anda. Periksa inbox (atau folder spam)."
+            if not sent:
+                info_msg = "(Catatan: SMTP tidak dikonfigurasi. OTP dicetak ke konsol saat pengembangan.)"
+
+            # Redirect ke halaman verifikasi OTP
+            return html.Div([
+                html.P(f"✅ Pendaftaran berhasil! {info_msg}", style={'color': COLORS['success']}),
+                dcc.Location(href='/verify-otp', id='redirect-verify-otp', refresh=True)
+            ], style={'textAlign': 'center'}), "", "", "", ""
+        else:
+            return create_alert(message, "error"), dash.no_update, dash.no_update, "", ""
+    
+    elif button_id == 'btn-google-signup' and n_google:
+        # Untuk Google OAuth, redirect ke Flask route
+        return html.Div([
+            html.P("Mengarahkan ke Google...", style={'color': COLORS['info']}),
+            dcc.Location(id='google-signup-redirect', href='/auth/login?action=signup', refresh=True)
+        ]), dash.no_update, dash.no_update, dash.no_update, dash.no_update
+    
+    return dash.no_update, dash.no_update, dash.no_update, dash.no_update, dash.no_update
+
+def create_alert(message, alert_type):
+    colors = {
+        'success': COLORS['success'],
+        'error': COLORS['error'],
+        'warning': COLORS['warning'],
+        'info': COLORS['info']
+    }
+    
+    return html.Div([
+        html.P(message, style={
+            'color': colors.get(alert_type, COLORS['gray_600']),
+            'padding': '10px',
+            'borderRadius': '5px',
+            'backgroundColor': f"{colors.get(alert_type, COLORS['gray_200'])}20",
+            'border': f"1px solid {colors.get(alert_type, COLORS['gray_300'])}"
+        })
+    ])
+
+
+def send_otp_email(to_email: str, otp_code: str) -> bool:
+    smtp_host = os.getenv("SMTP_HOST", "smtp.gmail.com")
+    smtp_port = int(os.getenv("SMTP_PORT", "587"))
+    smtp_user = os.getenv("SMTP_USER")
+    smtp_pass = os.getenv("SMTP_PASS")
+    sender_name = os.getenv("SMTP_SENDER_NAME", "SIBAL")
+
+    print("[SMTP DEBUG] host:", smtp_host, "port:", smtp_port, "user:", smtp_user)
+
+    if not smtp_user or not smtp_pass:
+        print("[OTP] SMTP not configured")
+        return False
+
+    try:
+        msg = EmailMessage()
+        msg["Subject"] = "SIBAL - Kode Verifikasi (OTP)"
+        msg["From"] = f"{sender_name} <{smtp_user}>"
+        msg["To"] = to_email
+        msg.set_content(
+            f"Halo,\n\nKode OTP kamu: {otp_code}\n"
+            f"Berlaku 10 menit.\n\nSalam,\n{sender_name}"
+        )
+
+        context = ssl.create_default_context()
+        with smtplib.SMTP(smtp_host, smtp_port, timeout=20) as server:
+            server.ehlo()
+            server.starttls(context=context)
+            server.ehlo()
+            server.login(smtp_user, smtp_pass)
+            server.send_message(msg)
+
+        print(f"✅ Sent OTP to {to_email}")
+        return True
+
+    except Exception as e:
+        print("❌ Failed to send OTP email:", repr(e))
+        return False
+otp_code = str(random.randint(100000, 999999))
+expires_at = (datetime.now() + timedelta(minutes=10)).isoformat()
+
+def handle_signup(n_clicks, username, email, password, confirm_password):
+    if not n_clicks:
+        return dash.no_update
+
+    # 1) Insert user dulu
+    insert_res = supabase_client.table("users").insert({
+        "email": email,
+        "username": username,
+        "name": username,
+        "password_hash": hash_password(password),
+        "auth_provider": "local"
+    }).execute()
+
+    user_id = insert_res.data[0]["id"]
+
+    # 2) Generate OTP
+    otp_code = str(random.randint(100000, 999999))
+    expires_at = (datetime.now() + timedelta(minutes=10)).isoformat()
+
+    # 3) Simpan OTP ke user itu
+    supabase_client.table("users").update({
+        "otp": int(otp_code),
+        "otp_verified": False,
+        "otp_expires_at": expires_at
+    }).eq("id", user_id).execute()
+
+    # 4) Kirim OTP ke Gmail user
+    sent = send_otp_email(email, otp_code)
+
+    if sent:
+        session["pending_verification"] = {
+            "email": email,
+            "otp": otp_code,
+            "expires_at": expires_at,
+            "user_id": user_id
+        }
+        return create_alert("OTP sudah dikirim ke email kamu. Cek inbox/spam.", "success")
+    else:
+        return create_alert("Gagal kirim OTP. Periksa konfigurasi SMTP.", "error")
+
+
+
+@app.callback(
+    Output('pemasukan-jumlah-display', 'children'),
+    [Input('pemasukan-harga-jual', 'value'),
+     Input('pemasukan-qty', 'value')]
+)
+def hitung_jumlah_pemasukan(harga_jual, qty):
+    """Menghitung jumlah otomatis dari harga jual × quantity"""
+    if harga_jual and qty:
+        jumlah = harga_jual * qty
+        return html.Div([
+            html.Strong(f"Total Jumlah: Rp {jumlah:,.0f}", 
+                       style={'color': COLORS['success'], 'fontSize': '1.1rem'})
+        ])
+    return html.Div("Total Jumlah: Rp 0", style={'color': COLORS['gray_500']})
+
+# Tambahkan ini di form pemasukan (setelah input quantity):
+html.Div(id='pemasukan-jumlah-display', style={'marginBottom': '15px'})
+
+@app.callback(
+    [Output('pemasukan-harga-jual', 'value'),
+     Output('pemasukan-qty', 'value'),
+     Output('pemasukan-hpp', 'value'),
+     Output('pemasukan-keterangan', 'value'),
+     Output('pemasukan-ref', 'value')],
+    Input('btn-tambah-pemasukan', 'n_clicks'),
+    [State('selected-date', 'date'),
+     State('pemasukan-jenis', 'value'),
+     State('pemasukan-harga-jual', 'value'),
+     State('pemasukan-qty', 'value'),
+     State('pemasukan-hpp', 'value'),
+     State('pemasukan-keterangan', 'value'),
+     State('pemasukan-ref', 'value')],
+    prevent_initial_call=True
+)
+def tambah_pemasukan(n_clicks, tanggal, jenis, harga_jual, qty, hpp, keterangan, ref):
+    if n_clicks and n_clicks > 0 and harga_jual and qty and harga_jual > 0 and qty > 0:
+        print(f"➕ Adding new pemasukan: {jenis} - {harga_jual} × {qty}")
+        
+        # HITUNG JUMLAH OTOMATIS
+        jumlah = harga_jual * qty
+        
+        # Tentukan kode akun
+        if jenis == 'tiket_masuk':
+            kode_debit = KODE_AKUN['kas']['kode']
+            kode_kredit = KODE_AKUN['pendapatan_tiket']['kode']
+        elif jenis == 'penjualan_ikan':
+            kode_debit = KODE_AKUN['kas']['kode']
+            kode_kredit = KODE_AKUN['pendapatan']['kode']
+        else:  # modal
+            kode_debit = KODE_AKUN['kas']['kode']
+            kode_kredit = KODE_AKUN['modal']['kode']
+        
+        # Buat transaksi baru
+        transaksi_baru = {
+            'tanggal': tanggal,
+            'jenis': jenis,
+            'jumlah': jumlah,  # Pakai jumlah yang dihitung otomatis
+            'harga_jual': harga_jual,  # Simpan harga jual per unit
+            'quantity': qty,
+            'hpp': hpp if hpp else 0,
+            'keterangan': keterangan if keterangan else f'Pendapatan {jenis}',
+            'ref': ref if ref else f"REF-P-{datetime.now().strftime('%Y%m%d%H%M%S')}",
+            'tipe': 'pemasukan',
+            'kode_akun_debit': kode_debit,
+            'kode_akun_kredit': kode_kredit
+        }
+        
+        # Simpan ke memory (scoped ke user)
+        transaksi_baru['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+        sibal_data._all_transaksi_pemasukan.append(transaksi_baru)
+        
+        # ✅ SIMPAN KE DATABASE
+        try:
+            sibal_data.save_all_data()
+            print(f"✅ Pemasukan saved to database: {jenis} - {qty} × {harga_jual} = Rp{jumlah:,}")
+        except Exception as e:
+            print(f"❌ Failed to save pemasukan: {e}")
+        
+        return '', '', '', '', ''
+    
+    return dash.no_update
+
+def tambah_pengeluaran(n_clicks, tanggal, jenis, kode_barang, hpp, qty, metode, supplier, keterangan, ref):
+    if n_clicks and n_clicks > 0 and hpp and qty and hpp > 0 and qty > 0 and jenis:
+        print(f"➖ Adding new pengeluaran: {jenis} - {hpp} × {qty}")
+        
+        # HITUNG JUMLAH OTOMATIS
+        jumlah = hpp * qty
+        
+        # Default values
+        metode = metode if metode else 'tunai'
+        supplier = supplier if supplier else ''
+        
+        # Tentukan kode akun
+        akun_debit_mapping = {
+            'pembelian_persediaan': KODE_AKUN['persediaan']['kode'],
+            'beban_gaji': KODE_AKUN['beban_gaji']['kode'],
+            'beban_listrik': KODE_AKUN['beban_listrik']['kode'],
+            'beban_penyusutan_bangunan': KODE_AKUN['beban_penyusutan_bangunan']['kode'],
+            'beban_penyusutan_kendaraan': KODE_AKUN['beban_penyusutan_kendaraan']['kode'],
+            'beban_penyusutan_peralatan': KODE_AKUN['beban_penyusutan_peralatan']['kode'],
+            'beban_lainnya': KODE_AKUN['beban_lainnya']['kode']
+        }
+        
+        kode_akun_debit = akun_debit_mapping.get(jenis, KODE_AKUN['beban_lainnya']['kode'])
+        kode_akun_kredit = KODE_AKUN['kas']['kode'] if metode == 'tunai' else KODE_AKUN['utang']['kode']
+        
+        # ✅ UPDATE PERSEDIAAN JIKA PEMBELIAN PERSEDIAAN
+        if jenis == 'pembelian_persediaan' and kode_barang:
+            success = update_persediaan_pembelian(
+                kode_barang, qty, hpp, tanggal, keterangan, supplier
+            )
+            if success:
+                print(f"✅ Persediaan updated for pembelian: {kode_barang}")
+            else:
+                print(f"❌ Failed to update persediaan for pembelian")
+        
+        # ✅ TAMBAHKAN SUPPLIER KE DAFTAR JIKA KREDIT
+        if metode == 'kredit' and supplier and supplier not in sibal_data.suppliers:
+            sibal_data.suppliers.append(supplier)
+            print(f"✅ Supplier added: {supplier}")
+        
+        # Buat transaksi baru
+        transaksi_baru = {
+            'tanggal': tanggal,
+            'jenis': jenis,
+            'kode_barang': kode_barang if jenis == 'pembelian_persediaan' else '',
+            'jumlah': jumlah,
+            'hpp': hpp,
+            'quantity': qty,
+            'metode_bayar': metode,
+            'supplier': supplier if metode == 'kredit' else '',
+            'keterangan': keterangan if keterangan else f'Pengeluaran - {jenis}',
+            'ref': ref if ref else f"REF-K-{datetime.now().strftime('%Y%m%d%H%M%S')}",
+            'tipe': 'pengeluaran',
+            'kode_akun_debit': kode_akun_debit,
+            'kode_akun_kredit': kode_akun_kredit
+        }
+        
+        # Simpan ke memory (scoped ke user)
+        transaksi_baru['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+        sibal_data._all_transaksi_pengeluaran.append(transaksi_baru)
+        
+        # ✅ SIMPAN KE DATABASE
+        try:
+            sibal_data.save_all_data()
+            print(f"✅ Pengeluaran saved to database: {jenis} - {qty} × {hpp} = Rp{jumlah:,}")
+        except Exception as e:
+            print(f"❌ Failed to save pengeluaran: {e}")
+        
+        return '', '', '', '', ''
+    
+    return dash.no_update
+
+@app.callback(
+    Output('pengeluaran-jumlah-display', 'children'),
+    [Input('pengeluaran-hpp', 'value'),
+     Input('pengeluaran-qty', 'value')]
+)
+def hitung_jumlah_pengeluaran(hpp, qty):
+    """Menghitung jumlah otomatis dari HPP × quantity"""
+    if hpp and qty:
+        jumlah = hpp * qty
+        return html.Div([
+            html.Strong(f"Total Jumlah: Rp {jumlah:,.0f}", 
+                       style={'color': COLORS['error'], 'fontSize': '1.1rem'})
+        ])
+    return html.Div("Total Jumlah: Rp 0", style={'color': COLORS['gray_500']})
+
+# Tambahkan ini di form pengeluaran (setelah input quantity):
+html.Div(id='pengeluaran-jumlah-display', style={'marginBottom': '15px'})
+
+@app.callback(
+    [Output('pengeluaran-hpp', 'value'),
+     Output('pengeluaran-qty', 'value'),
+     Output('pengeluaran-keterangan', 'value'),
+     Output('pengeluaran-supplier', 'value'),
+     Output('pengeluaran-ref', 'value')],
+    Input('btn-tambah-pengeluaran', 'n_clicks'),  # PASTIKAN ID INI ADA DI LAYOUT
+    [State('selected-date', 'date'),
+     State('pengeluaran-jenis', 'value'),
+     State('pengeluaran-barang', 'value'),
+     State('pengeluaran-hpp', 'value'),
+     State('pengeluaran-qty', 'value'),
+     State('pengeluaran-metode', 'value'),
+     State('pengeluaran-supplier', 'value'),
+     State('pengeluaran-keterangan', 'value'),
+     State('pengeluaran-ref', 'value')],
+    prevent_initial_call=True
+)
+def tambah_pengeluaran(n_clicks, tanggal, jenis, kode_barang, hpp, qty, metode, supplier, keterangan, ref):
+    if n_clicks and n_clicks > 0 and hpp and qty and hpp > 0 and qty > 0 and jenis:
+        print(f"➖ Adding new pengeluaran: {jenis} - {hpp} × {qty}")
+        
+        # HITUNG JUMLAH OTOMATIS
+        jumlah = hpp * qty
+        
+        # Default values
+        metode = metode if metode else 'tunai'
+        
+        # Tentukan kode akun
+        akun_debit_mapping = {
+            'pembelian_persediaan': {'nama': 'Persediaan Barang Dagang', 'kode': KODE_AKUN['persediaan']['kode']},
+            'beban_gaji': {'nama': 'Beban Gaji', 'kode': KODE_AKUN['beban_gaji']['kode']},
+            'beban_listrik': {'nama': 'Beban Listrik', 'kode': KODE_AKUN['beban_listrik']['kode']},
+            'beban_penyusutan_bangunan': {'nama': 'Beban Depresiasi Bangunan', 'kode': KODE_AKUN['beban_penyusutan_bangunan']['kode']},
+            'beban_penyusutan_kendaraan': {'nama': 'Beban Depresiasi Kendaraan', 'kode': KODE_AKUN['beban_penyusutan_kendaraan']['kode']},
+            'beban_penyusutan_peralatan': {'nama': 'Beban Depresiasi Peralatan', 'kode': KODE_AKUN['beban_penyusutan_peralatan']['kode']},
+            'beban_lainnya': {'nama': 'Beban Lainnya', 'kode': KODE_AKUN['beban_lainnya']['kode']}
+        }
+        
+        kode_akun_debit = akun_debit_mapping.get(jenis, {'nama': 'Beban Lainnya', 'kode': KODE_AKUN['beban_lainnya']['kode']})
+        kode_akun_kredit = KODE_AKUN['kas']['kode'] if metode == 'tunai' else KODE_AKUN['utang']['kode']
+        
+        # ✅ UPDATE PERSEDIAAN JIKA PEMBELIAN PERSEDIAAN
+        if jenis == 'pembelian_persediaan' and kode_barang:
+            print(f"🔄 Memanggil update_persediaan_pembelian: {kode_barang}, {qty}, {hpp}")
+            success = update_persediaan_pembelian(
+                kode_barang, qty, hpp, tanggal, keterangan, supplier
+            )
+            if success:
+                print(f"✅ Persediaan updated for pembelian: {kode_barang}")
+            else:
+                print(f"❌ Failed to update persediaan for pembelian")
+        else:
+            print(f"ℹ️  Bukan pembelian persediaan, skip update persediaan")
+        
+        # ✅ TAMBAHKAN SUPPLIER KE DAFTAR JIKA KREDIT
+        if metode == 'kredit' and supplier and supplier not in sibal_data.suppliers:
+            sibal_data.suppliers.append(supplier)
+            print(f"✅ Supplier added: {supplier}")
+            
+            # Inisialisasi buku besar pembantu untuk supplier baru
+            if supplier not in sibal_data.buku_besar_pembantu:
+                sibal_data.buku_besar_pembantu[supplier] = []
+        
+        # Buat transaksi baru
+        transaksi_baru = {
+            'tanggal': tanggal,
+            'jenis': jenis,
+            'kode_barang': kode_barang if jenis == 'pembelian_persediaan' else '',
+            'jumlah': jumlah,
+            'hpp': hpp,
+            'quantity': qty,
+            'metode_bayar': metode,
+            'supplier': supplier if metode == 'kredit' else '',
+            'keterangan': keterangan if keterangan else f'Pengeluaran - {jenis}',
+            'ref': ref if ref else f"REF-K-{datetime.now().strftime('%Y%m%d%H%M%S')}",
+            'tipe': 'pengeluaran',
+            'kode_akun_debit': kode_akun_debit['kode'],
+            'kode_akun_kredit': kode_akun_kredit
+        }
+        
+        # Simpan ke memory (scoped ke user)
+        transaksi_baru['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+        sibal_data._all_transaksi_pengeluaran.append(transaksi_baru)
+        
+        # ✅ TAMBAHKAN KE BUKU BESAR PEMBANTU JIKA KREDIT
+        if metode == 'kredit' and supplier:
+            if supplier not in sibal_data.buku_besar_pembantu:
+                sibal_data.buku_besar_pembantu[supplier] = []
+            
+            # Hitung saldo terakhir
+            saldo_terakhir = 0
+            if sibal_data.buku_besar_pembantu[supplier]:
+                saldo_terakhir = sibal_data.buku_besar_pembantu[supplier][-1]['saldo']
+            
+            saldo_baru = saldo_terakhir + jumlah
+            
+            # Tambahkan transaksi ke buku besar pembantu
+            sibal_data.buku_besar_pembantu[supplier].append({
+                'tanggal': tanggal,
+                'keterangan': f"{jenis} - {keterangan}",
+                'debit': 0,
+                'kredit': jumlah,
+                'saldo': saldo_baru
+            })
+            print(f"✅ Added to buku besar pembantu: {supplier} - Rp {jumlah:,}")
+        
+        # ✅ SIMPAN KE DATABASE
+        try:
+            sibal_data.save_all_data()
+            print(f"✅ Pengeluaran saved to database: {jenis} - {qty} × {hpp} = Rp{jumlah:,}")
+        except Exception as e:
+            print(f"❌ Failed to save pengeluaran: {e}")
+        
+        return '', '', '', '', ''
+    
+    return dash.no_update
+
+@app.callback(
+    Output('daftar-pemasukan', 'children', allow_duplicate=True),
+    Input('btn-hapus-pemasukan', 'n_clicks'),
+    [State('selected-date', 'date'),
+     State({'type': 'pemasukan-check', 'index': dash.ALL}, 'value')],
+    prevent_initial_call=True
+)
+def hapus_pemasukan(n_clicks, tanggal, checklists):
+    if n_clicks and n_clicks > 0:
+        transaksi_hari_ini = [t for t in sibal_data.transaksi_pemasukan if t['tanggal'] == tanggal]
+        indices_to_delete = []
+        
+        for i, checked in enumerate(checklists):
+            if checked and 'selected' in checked and i < len(transaksi_hari_ini):
+                indices_to_delete.append(i)
+        
+        if indices_to_delete:
+            # Hapus dari belakang untuk menghindari index error
+            deleted_count = 0
+            for i in sorted(indices_to_delete, reverse=True):
+                if i < len(transaksi_hari_ini):
+                    transaksi_to_delete = transaksi_hari_ini[i]
+                    sibal_data.transaksi_pemasukan.remove(transaksi_to_delete)
+                    deleted_count += 1
+            
+            sibal_data.save_all_data()
+            return update_daftar_transaksi(tanggal, None, None, None, None)[0]
+        
+    return dash.no_update
+
+@app.callback(
+    Output('daftar-pengeluaran', 'children', allow_duplicate=True),
+    Input('btn-hapus-pengeluaran', 'n_clicks'),
+    [State('selected-date', 'date'),
+     State({'type': 'pengeluaran-check', 'index': dash.ALL}, 'value')],
+    prevent_initial_call=True
+)
+def hapus_pengeluaran(n_clicks, tanggal, checklists):
+    if n_clicks and n_clicks > 0:
+        transaksi_hari_ini = [t for t in sibal_data.transaksi_pengeluaran if t['tanggal'] == tanggal]
+        indices_to_delete = []
+        
+        for i, checked in enumerate(checklists):
+            if checked and 'selected' in checked and i < len(transaksi_hari_ini):
+                indices_to_delete.append(i)
+        
+        if indices_to_delete:
+            # Hapus dari belakang untuk menghindari index error
+            deleted_count = 0
+            for i in sorted(indices_to_delete, reverse=True):
+                if i < len(transaksi_hari_ini):
+                    transaksi_to_delete = transaksi_hari_ini[i]
+                    sibal_data.transaksi_pengeluaran.remove(transaksi_to_delete)
+                    deleted_count += 1
+            
+            sibal_data.save_all_data()
+            return update_daftar_transaksi(tanggal, None, None, None, None)[1]
+    
+    return dash.no_update
+
+@app.callback(
+    [Output('daftar-pemasukan', 'children'),
+     Output('daftar-pengeluaran', 'children')],
+    [Input('selected-date', 'date'),
+     Input('btn-tambah-pemasukan', 'n_clicks'),
+     Input('btn-tambah-pengeluaran', 'n_clicks'),
+     Input('btn-hapus-pemasukan', 'n_clicks'),
+     Input('btn-hapus-pengeluaran', 'n_clicks')]
+)
+def update_daftar_transaksi(tanggal, n_pemasukan, n_pengeluaran, n_hapus_pemasukan, n_hapus_pengeluaran):
+    """Update daftar transaksi untuk tanggal terpilih"""
+    
+    # Tampilkan transaksi pemasukan untuk tanggal terpilih
+    transaksi_pemasukan_hari_ini = [t for t in sibal_data.transaksi_pemasukan if t['tanggal'] == tanggal]
+    
+    if transaksi_pemasukan_hari_ini:
+        items_pemasukan = []
+        for i, trans in enumerate(transaksi_pemasukan_hari_ini):
+            harga_jual = trans.get('harga_jual', 0)
+            quantity = trans.get('quantity', 0)
+            jumlah = trans.get('jumlah', 0)
+            
+            items_pemasukan.append(html.Div([
+                dcc.Checklist(
+                    id={'type': 'pemasukan-check', 'index': i},
+                    options=[{'label': '', 'value': 'selected'}],
+                    value=[],
+                    style={'display': 'inline-block', 'marginRight': '10px'}
+                ),
+                html.Strong(f"{trans.get('jenis', 'N/A').replace('_', ' ').title()}"),
+                html.Br(),
+                html.Small(f"Qty: {quantity} × Rp {harga_jual:,} = Rp {jumlah:,}"),
+                html.Br(),
+                html.Small(f"Ref: {trans.get('ref', '-')} | {trans.get('keterangan', '')}"),
+                html.Hr(style={'margin': '5px 0'})
+            ]))
+        daftar_pemasukan = items_pemasukan
+    else:
+        daftar_pemasukan = html.P("Belum ada transaksi pendapatan untuk tanggal ini", style={'color': '#6c757d'})
+    
+    # Tampilkan transaksi pengeluaran untuk tanggal terpilih
+    transaksi_pengeluaran_hari_ini = [t for t in sibal_data.transaksi_pengeluaran if t['tanggal'] == tanggal]
+    
+    if transaksi_pengeluaran_hari_ini:
+        items_pengeluaran = []
+        for i, trans in enumerate(transaksi_pengeluaran_hari_ini):
+            hpp = trans.get('hpp', 0)
+            quantity = trans.get('quantity', 0)
+            jumlah = trans.get('jumlah', 0)
+            jenis_label = trans['jenis'].replace('_', ' ').title()
+            metode = trans.get('metode_bayar', 'tunai')
+            
+            items_pengeluaran.append(html.Div([
+                dcc.Checklist(
+                    id={'type': 'pengeluaran-check', 'index': i},
+                    options=[{'label': '', 'value': 'selected'}],
+                    value=[],
+                    style={'display': 'inline-block', 'marginRight': '10px'}
+                ),
+                html.Strong(f"{jenis_label}"),
+                html.Br(),
+                html.Small(f"Qty: {quantity} × Rp {hpp:,} = Rp {jumlah:,}"),
+                html.Br(),
+                html.Small(f"{trans.get('keterangan', 'N/A')} | Metode: {metode.title()}"),
+                html.Hr(style={'margin': '5px 0'})
+            ]))
+        daftar_pengeluaran = items_pengeluaran
+    else:
+        daftar_pengeluaran = html.P("Belum ada transaksi pengeluaran untuk tanggal ini", style={'color': '#6c757d'})
+    
+    return daftar_pemasukan, daftar_pengeluaran
+
+def update_persediaan_pembelian(kode_barang, qty, harga, tanggal, keterangan, supplier=""):
+    """Update kartu persediaan saat pembelian - sistem sederhana"""
+    try:
+        # Cari barang di master
+        barang = next((item for item in sibal_data.master_persediaan if item['kode'] == kode_barang), None)
+        if not barang:
+            print(f"❌ Barang dengan kode {kode_barang} tidak ditemukan")
+            return False
+        
+        # Hitung saldo terakhir
+        transaksi_sebelumnya = [t for t in sibal_data.kartu_persediaan if t['kode_barang'] == kode_barang]
+        
+        saldo_qty_sebelumnya = 0
+        saldo_total_sebelumnya = 0
+        
+        if transaksi_sebelumnya:
+            last_trans = transaksi_sebelumnya[-1]
+            saldo_qty_sebelumnya = last_trans['saldo_qty']
+            saldo_total_sebelumnya = last_trans['saldo_total']
+        
+        # Hitung saldo baru
+        saldo_qty_baru = saldo_qty_sebelumnya + qty
+        saldo_total_baru = saldo_total_sebelumnya + (qty * harga)
+        saldo_harga_baru = saldo_total_baru / saldo_qty_baru if saldo_qty_baru > 0 else 0
+        
+        print(f"📊 PEMBELIAN: {saldo_qty_sebelumnya} + {qty} = {saldo_qty_baru} kg")
+        print(f"📊 NILAI: Rp{saldo_total_sebelumnya:,} + Rp{qty * harga:,} = Rp{saldo_total_baru:,}")
+        
+        # Buat entri baru
+        entri_baru = {
+            'tanggal': tanggal,
+            'kode_barang': kode_barang,
+            'nama_barang': barang['nama'],
+            'masuk_qty': qty,
+            'masuk_harga': harga,
+            'masuk_total': qty * harga,
+            'keluar_qty': 0,
+            'keluar_harga': 0,
+            'keluar_total': 0,
+            'saldo_qty': saldo_qty_baru,
+            'saldo_harga': saldo_harga_baru,
+            'saldo_total': saldo_total_baru,
+            'keterangan': f'Pembelian - {keterangan}' + (f' - {supplier}' if supplier else '')
+        }
+        
+        entri_baru['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+        sibal_data._all_kartu_persediaan.append(entri_baru)
+        print(f"✅ BERHASIL: {kode_barang} +{qty}kg, Saldo: {saldo_qty_baru}kg @ Rp{saldo_harga_baru:,.0f}")
+        return True
+        
+    except Exception as e:
+        print(f"❌ GAGAL: {e}")
+        return False
+
+def update_persediaan_penjualan(kode_barang, qty, tanggal, keterangan):
+    """Update kartu persediaan saat penjualan - sistem sederhana"""
+    try:
+        # Cari barang di master
+        barang = next((item for item in sibal_data.master_persediaan if item['kode'] == kode_barang), None)
+        if not barang:
+            print(f"❌ Barang dengan kode {kode_barang} tidak ditemukan")
+            return False, 0
+        
+        # Hitung saldo terakhir
+        transaksi_sebelumnya = [t for t in sibal_data.kartu_persediaan if t['kode_barang'] == kode_barang]
+        
+        if not transaksi_sebelumnya:
+            print(f"❌ Tidak ada stok untuk {kode_barang}")
+            return False, 0
+            
+        last_trans = transaksi_sebelumnya[-1]
+        saldo_qty_sebelumnya = last_trans['saldo_qty']
+        saldo_total_sebelumnya = last_trans['saldo_total']
+        saldo_harga_sebelumnya = last_trans['saldo_harga']
+        
+        # Cek stok cukup
+        if saldo_qty_sebelumnya < qty:
+            print(f"❌ Stok tidak cukup: {saldo_qty_sebelumnya} < {qty}")
+            return False, 0
+        
+        # Hitung HPP
+        hpp_total = qty * saldo_harga_sebelumnya
+        
+        # Hitung saldo baru
+        saldo_qty_baru = saldo_qty_sebelumnya - qty
+        saldo_total_baru = saldo_total_sebelumnya - hpp_total
+        saldo_harga_baru = saldo_total_baru / saldo_qty_baru if saldo_qty_baru > 0 else 0
+        
+        print(f"📊 PENJUALAN: {saldo_qty_sebelumnya} - {qty} = {saldo_qty_baru} kg")
+        print(f"📊 NILAI: Rp{saldo_total_sebelumnya:,} - Rp{hpp_total:,} = Rp{saldo_total_baru:,}")
+        
+        # Buat entri baru
+        entri_baru = {
+            'tanggal': tanggal,
+            'kode_barang': kode_barang,
+            'nama_barang': barang['nama'],
+            'masuk_qty': 0,
+            'masuk_harga': 0,
+            'masuk_total': 0,
+            'keluar_qty': qty,
+            'keluar_harga': saldo_harga_sebelumnya,
+            'keluar_total': hpp_total,
+            'saldo_qty': saldo_qty_baru,
+            'saldo_harga': saldo_harga_baru,
+            'saldo_total': saldo_total_baru,
+            'keterangan': f'Penjualan - {keterangan}'
+        }
+        
+        entri_baru['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+        sibal_data._all_kartu_persediaan.append(entri_baru)
+        print(f"✅ BERHASIL: {kode_barang} -{qty}kg, HPP: Rp{hpp_total:,}, Saldo: {saldo_qty_baru}kg")
+        return True, hpp_total
+        
+    except Exception as e:
+        print(f"❌ GAGAL: {e}")
+        return False, 0
+    
+def hitung_ulang_semua_saldo():
+    """Hitung ulang semua saldo dari transaksi pertama - untuk memperbaiki data yang rusak"""
+    print("🔄 MENGHITUNG ULANG SEMUA SALDO...")
+    
+    # Kelompokkan berdasarkan kode barang
+    transaksi_per_barang = {}
+    for item in sibal_data.kartu_persediaan:
+        kode = item['kode_barang']
+        if kode not in transaksi_per_barang:
+            transaksi_per_barang[kode] = []
+        transaksi_per_barang[kode].append(item)
+    
+    # Urutkan setiap barang berdasarkan tanggal
+    for kode_barang in transaksi_per_barang:
+        transaksi_per_barang[kode_barang].sort(key=lambda x: x['tanggal'])
+    
+    # Hapus semua data kartu persediaan
+    sibal_data.kartu_persediaan.clear()
+    
+    # Hitung ulang dari transaksi pertama
+    for kode_barang, transaksi_list in transaksi_per_barang.items():
+        saldo_qty = 0
+        saldo_total = 0
+        
+        for i, transaksi in enumerate(transaksi_list):
+            # Simpan data asli masuk/keluar
+            masuk_qty = transaksi['masuk_qty']
+            masuk_harga = transaksi['masuk_harga'] 
+            masuk_total = transaksi['masuk_total']
+            keluar_qty = transaksi['keluar_qty']
+            keluar_harga = transaksi['keluar_harga']
+            keluar_total = transaksi['keluar_total']
+            
+            # Update saldo
+            saldo_qty += masuk_qty - keluar_qty
+            saldo_total += masuk_total - keluar_total
+            saldo_harga = saldo_total / saldo_qty if saldo_qty > 0 else 0
+            
+            # Buat entri baru dengan saldo yang benar
+            entri_baru = {
+                'tanggal': transaksi['tanggal'],
+                'kode_barang': kode_barang,
+                'nama_barang': transaksi['nama_barang'],
+                'masuk_qty': masuk_qty,
+                'masuk_harga': masuk_harga,
+                'masuk_total': masuk_total,
+                'keluar_qty': keluar_qty,
+                'keluar_harga': keluar_harga,
+                'keluar_total': keluar_total,
+                'saldo_qty': saldo_qty,
+                'saldo_harga': saldo_harga,
+                'saldo_total': saldo_total,
+                'keterangan': transaksi['keterangan']
+            }
+            
+            entri_baru['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+            sibal_data._all_kartu_persediaan.append(entri_baru)
+            print(f"🔁 {kode_barang} Transaksi {i+1}: Saldo = {saldo_qty}kg @ Rp{saldo_harga:,.0f}")
+    
+    print("✅ SELESAI menghitung ulang semua saldo")
+
+# Callback untuk menampilkan jurnal umum dengan format yang rapi
+@app.callback(
+    [Output('tabel-jurnal-umum', 'children'),
+     Output('rekapitulasi-jurnal', 'children')],
+    Input('btn-refresh-jurnal', 'n_clicks')
+)
+def update_jurnal_umum(n_clicks):
+    # Tampilkan jurnal umum dalam format yang rapi
+    if sibal_data.jurnal_umum:
+        jurnal_entries = []
+        
+        for jurnal in sibal_data.jurnal_umum:
+            # Entry untuk debit
+            jurnal_entries.append(html.Div([
+                html.Span(jurnal['tanggal'], style={'fontWeight': 'bold', 'minWidth': '100px', 'display': 'inline-block'}),
+                html.Span(jurnal['akun_debit'], style={'minWidth': '200px', 'display': 'inline-block'}),
+                html.Span("", style={'minWidth': '100px', 'display': 'inline-block'}),
+                html.Span(format_rupiah(jurnal['jumlah_debit']), 
+                         style={'textAlign': 'right', 'minWidth': '150px', 'display': 'inline-block', 'paddingLeft': '20px'}),
+                html.Span("", style={'minWidth': '150px', 'display': 'inline-block'})
+            ], className="jurnal-entry"))
+            
+            # Entry untuk kredit (dengan indentasi)
+            jurnal_entries.append(html.Div([
+                html.Span("", style={'minWidth': '100px', 'display': 'inline-block'}),
+                html.Span(jurnal['akun_kredit'], 
+                         style={'minWidth': '200px', 'display': 'inline-block', 'paddingLeft': '40px', 'color': COLORS['secondary']}),
+                html.Span("", style={'minWidth': '100px', 'display': 'inline-block'}),
+                html.Span("", style={'minWidth': '150px', 'display': 'inline-block'}),
+                html.Span(format_rupiah(jurnal['jumlah_kredit']), 
+                         style={'textAlign': 'right', 'minWidth': '150px', 'display': 'inline-block', 'color': COLORS['secondary']})
+            ], className="jurnal-entry jurnal-kredit"))
+            
+            # Tambahkan spasi antara jurnal
+            jurnal_entries.append(html.Div(style={'height': '10px'}))
+        
+        tabel_jurnal = html.Div(jurnal_entries)
+        
+        # Buat rekapitulasi jurnal
+        rekapitulasi_data = {}
+        for jurnal in sibal_data.jurnal_umum:
+            # Debit
+            akun_debit = f"{jurnal['kode_akun_debit']} - {jurnal['akun_debit']}"
+            if akun_debit not in rekapitulasi_data:
+                rekapitulasi_data[akun_debit] = {'debit': 0, 'kredit': 0}
+            rekapitulasi_data[akun_debit]['debit'] += jurnal['jumlah_debit']
+            
+            # Kredit
+            akun_kredit = f"{jurnal['kode_akun_kredit']} - {jurnal['akun_kredit']}"
+            if akun_kredit not in rekapitulasi_data:
+                rekapitulasi_data[akun_kredit] = {'debit': 0, 'kredit': 0}
+            rekapitulasi_data[akun_kredit]['kredit'] += jurnal['jumlah_kredit']
+        
+        # Buat tabel rekapitulasi
+        header_rekapitulasi = html.Tr([
+            html.Th("Akun Debit"),
+            html.Th("Kode"),
+            html.Th("Debit"),
+            html.Th("Akun Kredit"),
+            html.Th("Kode"),
+            html.Th("Kredit")
+        ])
+        
+        rows_rekapitulasi = []
+        total_debit = 0
+        total_kredit = 0
+        
+        # Gabungkan data debit dan kredit dalam satu baris
+        akun_list = list(rekapitulasi_data.keys())
+        max_rows = max(len([akun for akun in akun_list if rekapitulasi_data[akun]['debit'] > 0]),
+                      len([akun for akun in akun_list if rekapitulasi_data[akun]['kredit'] > 0]))
+        
+        debit_akun = [akun for akun in akun_list if rekapitulasi_data[akun]['debit'] > 0]
+        kredit_akun = [akun for akun in akun_list if rekapitulasi_data[akun]['kredit'] > 0]
+        
+        for i in range(max_rows):
+            debit_row = debit_akun[i] if i < len(debit_akun) else ""
+            kredit_row = kredit_akun[i] if i < len(kredit_akun) else ""
+            
+            debit_kode = debit_row.split(' - ')[0] if debit_row else ""
+            debit_nama = debit_row.split(' - ')[1] if debit_row else ""
+            debit_jumlah = rekapitulasi_data[debit_row]['debit'] if debit_row else 0
+            
+            kredit_kode = kredit_row.split(' - ')[0] if kredit_row else ""
+            kredit_nama = kredit_row.split(' - ')[1] if kredit_row else ""
+            kredit_jumlah = rekapitulasi_data[kredit_row]['kredit'] if kredit_row else 0
+            
+            total_debit += debit_jumlah
+            total_kredit += kredit_jumlah
+            
+            rows_rekapitulasi.append(html.Tr([
+                html.Td(debit_nama),
+                html.Td(debit_kode),
+                html.Td(format_rupiah(debit_jumlah) if debit_jumlah > 0 else ""),
+                html.Td(kredit_nama),
+                html.Td(kredit_kode),
+                html.Td(format_rupiah(kredit_jumlah) if kredit_jumlah > 0 else "")
+            ]))
+        
+        # Baris total
+        rows_rekapitulasi.append(html.Tr([
+            html.Td("TOTAL", colSpan=2, style={'fontWeight': 'bold', 'borderTop': '2px solid #000'}),
+            html.Td(format_rupiah(total_debit), style={'fontWeight': 'bold', 'borderTop': '2px solid #000'}),
+            html.Td("TOTAL", colSpan=2, style={'fontWeight': 'bold', 'borderTop': '2px solid #000'}),
+            html.Td(format_rupiah(total_kredit), style={'fontWeight': 'bold', 'borderTop': '2px solid #000'})
+        ]))
+        
+        tabel_rekapitulasi = html.Table(
+            [header_rekapitulasi] + rows_rekapitulasi,
+            className="modern-table"
+        )
+        
+        return tabel_jurnal, tabel_rekapitulasi
+    else:
+        return html.P("Belum ada data jurnal umum", style={'color': '#6c757d'}), html.P("Belum ada data rekapitulasi", style={'color': '#6c757d'})
+
+@app.callback(
+    [Output('summary-akumulasi', 'children'),
+     Output('selected-date', 'date')],
+    [Input('btn-akumulasi-pemasukan', 'n_clicks'),
+     Input('btn-akumulasi-pengeluaran', 'n_clicks')],
+    [State('selected-date', 'date')],
+    prevent_initial_call=True
+)
+def akumulasi_ke_jurnal(n_pemasukan, n_pengeluaran, tanggal):
+    ctx = dash.callback_context
+    if not ctx.triggered:
+        return html.P("Klik tombol akumulasi untuk mencatat transaksi ke jurnal umum"), dash.no_update
+    
+    button_id = ctx.triggered[0]['prop_id'].split('.')[0]
+    jurnal_created = []
+    
+    print(f"🔧 DEBUG: Processing accumulation for {button_id} on date {tanggal}")
+    
+    # Hitung tanggal berikutnya
+    if tanggal:
+        current_date = datetime.strptime(tanggal, '%Y-%m-%d')
+        next_date = current_date + timedelta(days=1)
+        next_date_str = next_date.strftime('%Y-%m-%d')
+    else:
+        next_date_str = datetime.now().date().isoformat()
+    
+    if button_id == 'btn-akumulasi-pemasukan' and n_pemasukan:
+        # Akumulasi pemasukan
+        transaksi_pemasukan = [t for t in sibal_data.transaksi_pemasukan if t['tanggal'] == tanggal]
+        
+        print(f"📊 DEBUG: Found {len(transaksi_pemasukan)} pemasukan transactions")
+        
+        for trans in transaksi_pemasukan:
+            print(f"🔍 DEBUG: Processing pemasukan - {trans['jenis']} - Rp {trans['jumlah']:,}")
+            
+            if trans['jenis'] == 'tiket_masuk':
+                jurnal = {
+                    'tanggal': tanggal,
+                    'keterangan': f"{trans['keterangan']}",
+                    'ref': trans.get('ref', ''),
+                    'akun_debit': 'Kas',
+                    'kode_akun_debit': KODE_AKUN['kas']['kode'],
+                    'jumlah_debit': trans['jumlah'],
+                    'akun_kredit': 'Pendapatan Tiket',
+                    'kode_akun_kredit': KODE_AKUN['pendapatan_tiket']['kode'],
+                    'jumlah_kredit': trans['jumlah']
+                }
+                jurnal['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+                sibal_data._all_jurnal_umum.append(jurnal)
+                jurnal_created.append(jurnal)
+                print(f"✅ Created jurnal for tiket masuk")
+            # Dalam callback akumulasi_ke_jurnal, perbaiki bagian penjualan ikan:
+            elif trans['jenis'] == 'penjualan_ikan':
+                # Jurnal penjualan
+                jurnal_penjualan = {
+                    'tanggal': tanggal,
+                    'keterangan': f"{trans['keterangan']}",
+                    'ref': trans.get('ref', ''),
+                    'akun_debit': 'Kas',
+                    'kode_akun_debit': KODE_AKUN['kas']['kode'],
+                    'jumlah_debit': trans['jumlah'],
+                    'akun_kredit': 'Penjualan',
+                    'kode_akun_kredit': KODE_AKUN['pendapatan']['kode'],
+                    'jumlah_kredit': trans['jumlah']
+                }
+                jurnal_penjualan['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+                sibal_data._all_jurnal_umum.append(jurnal_penjualan)
+                jurnal_created.append(jurnal_penjualan)
+                print(f"✅ Created jurnal for penjualan")
+                
+                # Jurnal HPP dan pengurangan persediaan
+                kode_barang = 'IK001'  # Ikan Bawal Segar
+                qty_terjual = trans.get('quantity', 0)
+                
+                print(f"🔧 DEBUG: Attempting to reduce inventory - {qty_terjual}kg")
+                
+                if qty_terjual > 0:
+                    # Kurangi persediaan fisik dengan fungsi yang sudah diperbaiki
+                    success, total_hpp = update_persediaan_penjualan(kode_barang, qty_terjual, tanggal, trans['keterangan'])
+                    
+                    if success:
+                        print(f"✅ Successfully reduced inventory, HPP: Rp{total_hpp:,}")
+                        
+                        # Buat jurnal HPP
+                        jurnal_hpp = {
+                            'tanggal': tanggal,
+                            'keterangan': f"HPP - {trans['keterangan']}",
+                            'ref': trans.get('ref', '') + '-HPP',
+                            'akun_debit': 'Harga Pokok Produksi',
+                            'kode_akun_debit': KODE_AKUN['hpp']['kode'],
+                            'jumlah_debit': total_hpp,
+                            'akun_kredit': 'Persediaan Barang Dagang',
+                            'kode_akun_kredit': KODE_AKUN['persediaan']['kode'],
+                            'jumlah_kredit': total_hpp
+                        }
+                        jurnal_hpp['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+                        sibal_data._all_jurnal_umum.append(jurnal_hpp)
+                        jurnal_created.append(jurnal_hpp)
+                        print(f"✅ Created HPP jurnal: Rp {total_hpp:,}")
+                    else:
+                        print(f"❌ Failed to reduce inventory")
+            
+            elif trans['jenis'] == 'modal':
+                jurnal = {
+                    'tanggal': tanggal,
+                    'keterangan': f"{trans['keterangan']}",
+                    'ref': trans.get('ref', ''),
+                    'akun_debit': 'Kas',
+                    'kode_akun_debit': KODE_AKUN['kas']['kode'],
+                    'jumlah_debit': trans['jumlah'],
+                    'akun_kredit': 'Modal',
+                    'kode_akun_kredit': KODE_AKUN['modal']['kode'],
+                    'jumlah_kredit': trans['jumlah']
+                }
+                jurnal['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+                sibal_data._all_jurnal_umum.append(jurnal)
+                jurnal_created.append(jurnal)
+                print(f"✅ Created jurnal for modal")
+        
+        # Simpan data setelah semua jurnal dibuat
+        if jurnal_created:
+            sibal_data.save_all_data()
+            return html.Div([
+                html.H4("✅ Akumulasi Pemasukan Berhasil!", style={'color': '#28a745'}),
+                html.P(f"{len(jurnal_created)} jurnal telah dibuat untuk transaksi pemasukan tanggal {tanggal}"),
+                html.P(f"Tanggal otomatis berubah ke {next_date_str}", style={'fontWeight': 'bold', 'color': '#007bff'})
+            ]), next_date_str
+        else:
+            return html.Div([
+                html.H4("❌ Tidak ada transaksi pemasukan", style={'color': '#dc3545'}),
+                html.P(f"Tidak ada transaksi pemasukan untuk tanggal {tanggal}"),
+                html.P("Silakan buat transaksi pemasukan terlebih dahulu")
+            ]), dash.no_update
+    
+    elif button_id == 'btn-akumulasi-pengeluaran' and n_pengeluaran:
+        # Akumulasi pengeluaran
+        transaksi_pengeluaran = [t for t in sibal_data.transaksi_pengeluaran if t['tanggal'] == tanggal]
+        
+        print(f"📊 DEBUG: Found {len(transaksi_pengeluaran)} pengeluaran transactions")
+        
+        for trans in transaksi_pengeluaran:
+            print(f"🔍 DEBUG: Processing pengeluaran - {trans['jenis']} - Rp {trans['jumlah']:,}")
+            
+            # Tentukan akun debit berdasarkan jenis pengeluaran
+            akun_debit_mapping = {
+                'pembelian_persediaan': {'nama': 'Persediaan Barang Dagang', 'kode': KODE_AKUN['persediaan']['kode']},
+                'beban_gaji': {'nama': 'Beban Gaji', 'kode': KODE_AKUN['beban_gaji']['kode']},
+                'beban_listrik': {'nama': 'Beban Listrik', 'kode': KODE_AKUN['beban_listrik']['kode']},
+                'beban_penyusutan_bangunan': {'nama': 'Beban Depresiasi Bangunan', 'kode': KODE_AKUN['beban_penyusutan_bangunan']['kode']},
+                'beban_penyusutan_kendaraan': {'nama': 'Beban Depresiasi Kendaraan', 'kode': KODE_AKUN['beban_penyusutan_kendaraan']['kode']},
+                'beban_penyusutan_peralatan': {'nama': 'Beban Depresiasi Peralatan', 'kode': KODE_AKUN['beban_penyusutan_peralatan']['kode']},
+                'beban_lainnya': {'nama': 'Beban Lainnya', 'kode': KODE_AKUN['beban_lainnya']['kode']}
+            }
+            
+            akun_debit = akun_debit_mapping.get(trans['jenis'], {'nama': 'Beban Lainnya', 'kode': KODE_AKUN['beban_lainnya']['kode']})
+            
+            # Tentukan akun kredit berdasarkan metode pembayaran
+            if trans.get('metode_bayar') == 'tunai':
+                akun_kredit = {'nama': 'Kas', 'kode': KODE_AKUN['kas']['kode']}
+            else:
+                akun_kredit = {'nama': 'Utang Dagang', 'kode': KODE_AKUN['utang']['kode']}
+            
+            jurnal = {
+                'tanggal': tanggal,
+                'keterangan': f"{trans['keterangan']}",
+                'ref': trans.get('ref', ''),
+                'akun_debit': akun_debit['nama'],
+                'kode_akun_debit': akun_debit['kode'],
+                'jumlah_debit': trans['jumlah'],
+                'akun_kredit': akun_kredit['nama'],
+                'kode_akun_kredit': akun_kredit['kode'],
+                'jumlah_kredit': trans['jumlah']
+            }
+            
+            jurnal['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+            sibal_data._all_jurnal_umum.append(jurnal)
+            jurnal_created.append(jurnal)
+            print(f"✅ Created jurnal for {trans['jenis']}")
+            
+            # TAMBAHKAN KE BUKU BESAR PEMBANTU JIKA KREDIT
+            if trans.get('metode_bayar') == 'kredit' and trans.get('supplier'):
+                supplier = trans['supplier']
+                print(f"🔧 DEBUG: Adding to buku besar pembantu for supplier: {supplier}")
+                
+                # Inisialisasi jika belum ada
+                if supplier not in sibal_data.buku_besar_pembantu:
+                    sibal_data.buku_besar_pembantu[supplier] = []
+                
+                # Hitung saldo terakhir
+                saldo_terakhir = 0
+                if sibal_data.buku_besar_pembantu[supplier]:
+                    saldo_terakhir = sibal_data.buku_besar_pembantu[supplier][-1]['saldo']
+                
+                saldo_baru = saldo_terakhir + trans['jumlah']
+                
+                # Tambahkan transaksi
+                sibal_data.buku_besar_pembantu[supplier].append({
+                    'tanggal': tanggal,
+                    'keterangan': f"{trans['jenis']} - {trans['keterangan']}",
+                    'debit': 0,
+                    'kredit': trans['jumlah'],
+                    'saldo': saldo_baru
+                })
+                print(f"✅ Added to buku besar pembantu: {supplier} - Rp {trans['jumlah']:,}")
+        
+        # Simpan data setelah semua jurnal dibuat
+        if jurnal_created:
+            sibal_data.save_all_data()
+            return html.Div([
+                html.H4("✅ Akumulasi Pengeluaran Berhasil!", style={'color': '#28a745'}),
+                html.P(f"{len(jurnal_created)} jurnal telah dibuat untuk transaksi pengeluaran tanggal {tanggal}"),
+                html.P(f"Tanggal otomatis berubah ke {next_date_str}", style={'fontWeight': 'bold', 'color': '#007bff'})
+            ]), next_date_str
+        else:
+            return html.Div([
+                html.H4("❌ Tidak ada transaksi pengeluaran", style={'color': '#dc3545'}),
+                html.P(f"Tidak ada transaksi pengeluaran untuk tanggal {tanggal}"),
+                html.P("Silakan buat transaksi pengeluaran terlebih dahulu")
+            ]), dash.no_update
+    
+    return html.P("Klik tombol akumulasi untuk mencatat transaksi ke jurnal"), dash.no_update
+
+# Fungsi untuk akumulasi pengeluaran ke jurnal
+def akumulasi_pengeluaran_ke_jurnal(tanggal):
+    transaksi_hari_ini = [t for t in sibal_data.transaksi_pengeluaran if t['tanggal'] == tanggal]
+    
+    if transaksi_hari_ini:
+        for trans in transaksi_hari_ini:
+            jenis = trans['jenis']
+            jumlah = trans['jumlah']
+            metode = trans['metode_bayar']
+            keterangan = trans['keterangan']
+            ref = trans.get('ref', '')
+            
+            # Tentukan akun berdasarkan kode akun yang sudah disimpan
+            akun_debit = trans.get('kode_akun_debit', '')
+            akun_debit_nama = next((v['nama'] for k, v in KODE_AKUN.items() if v['kode'] == akun_debit), 'Beban Lainnya')
+            
+            akun_kredit = trans.get('kode_akun_kredit', '')
+            akun_kredit_nama = next((v['nama'] for k, v in KODE_AKUN.items() if v['kode'] == akun_kredit), 'Kas')
+            
+            # Buat jurnal
+            entri_jurnal = {
+                'tanggal': tanggal,
+                'keterangan': f"{keterangan}",
+                'ref': ref,
+                'akun_debit': akun_debit_nama,
+                'kode_akun_debit': akun_debit,
+                'jumlah_debit': jumlah,
+                'akun_kredit': akun_kredit_nama,
+                'kode_akun_kredit': akun_kredit,
+                'jumlah_kredit': jumlah
+            }
+            entri_jurnal['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+            sibal_data._all_jurnal_umum.append(entri_jurnal)
+        
+        sibal_data.save_data()
+        return html.Div([
+            html.H4("✅ Akumulasi Berhasil!", style={'color': '#28a745'}),
+            html.P(f"Transaksi pengeluaran tanggal {tanggal} telah dicatat ke Jurnal Umum")
+        ])
+    
+    return html.P("Belum ada transaksi pengeluaran untuk diakumulasi")
+
+@app.callback(
+    Output('tabel-kartu-persediaan', 'children'),
+    Input('btn-refresh-persediaan', 'n_clicks')
+)
+def update_kartu_persediaan(n_clicks):
+    """Update kartu persediaan dengan perhitungan real-time"""
+    print(f"🔄 Memperbarui kartu persediaan...")
+    
+    # HITUNG ULANG SALDO SEBELUM MENAMPILKAN
+    hitung_ulang_semua_saldo()
+    
+    if sibal_data.kartu_persediaan:
+        # Kelompokkan berdasarkan kode barang
+        transaksi_per_barang = {}
+        for item in sibal_data.kartu_persediaan:
+            kode = item['kode_barang']
+            if kode not in transaksi_per_barang:
+                transaksi_per_barang[kode] = []
+            transaksi_per_barang[kode].append(item)
+        
+        all_tables = []
+        
+        for kode_barang, transaksi_list in transaksi_per_barang.items():
+            # Urutkan transaksi berdasarkan tanggal
+            transaksi_list.sort(key=lambda x: x['tanggal'])
+            
+            barang_pertama = transaksi_list[0]
+            
+            # BUAT HEADER
+            header = html.Tr([
+                html.Th("Tanggal", style={'backgroundColor': COLORS['primary'], 'color': 'white', 'padding': '8px'}),
+                html.Th("Keterangan", style={'backgroundColor': COLORS['primary'], 'color': 'white', 'padding': '8px'}),
+                html.Th("Masuk", style={'backgroundColor': COLORS['success'], 'color': 'white', 'padding': '8px', 'textAlign': 'center'}),
+                html.Th("", style={'backgroundColor': COLORS['success'], 'color': 'white', 'padding': '8px', 'textAlign': 'center'}),
+                html.Th("", style={'backgroundColor': COLORS['success'], 'color': 'white', 'padding': '8px', 'textAlign': 'center'}),
+                html.Th("Keluar", style={'backgroundColor': COLORS['error'], 'color': 'white', 'padding': '8px', 'textAlign': 'center'}),
+                html.Th("", style={'backgroundColor': COLORS['error'], 'color': 'white', 'padding': '8px', 'textAlign': 'center'}),
+                html.Th("", style={'backgroundColor': COLORS['error'], 'color': 'white', 'padding': '8px', 'textAlign': 'center'}),
+                html.Th("Saldo", style={'backgroundColor': COLORS['info'], 'color': 'white', 'padding': '8px', 'textAlign': 'center'}),
+                html.Th("", style={'backgroundColor': COLORS['info'], 'color': 'white', 'padding': '8px', 'textAlign': 'center'}),
+                html.Th("", style={'backgroundColor': COLORS['info'], 'color': 'white', 'padding': '8px', 'textAlign': 'center'})
+            ])
+            
+            sub_header = html.Tr([
+                html.Th("", style={'backgroundColor': COLORS['primary'], 'color': 'white'}),
+                html.Th("", style={'backgroundColor': COLORS['primary'], 'color': 'white'}),
+                html.Th("Qty", style={'backgroundColor': COLORS['success_light'], 'color': 'white', 'textAlign': 'center'}),
+                html.Th("Harga", style={'backgroundColor': COLORS['success_light'], 'color': 'white', 'textAlign': 'center'}),
+                html.Th("Total", style={'backgroundColor': COLORS['success_light'], 'color': 'white', 'textAlign': 'center'}),
+                html.Th("Qty", style={'backgroundColor': COLORS['error_light'], 'color': 'white', 'textAlign': 'center'}),
+                html.Th("Harga", style={'backgroundColor': COLORS['error_light'], 'color': 'white', 'textAlign': 'center'}),
+                html.Th("Total", style={'backgroundColor': COLORS['error_light'], 'color': 'white', 'textAlign': 'center'}),
+                html.Th("Qty", style={'backgroundColor': COLORS['info_light'], 'color': 'white', 'textAlign': 'center'}),
+                html.Th("Harga", style={'backgroundColor': COLORS['info_light'], 'color': 'white', 'textAlign': 'center'}),
+                html.Th("Total", style={'backgroundColor': COLORS['info_light'], 'color': 'white', 'textAlign': 'center'})
+            ])
+            
+            rows = []
+            total_masuk_qty = 0
+            total_masuk_nilai = 0
+            total_keluar_qty = 0
+            total_keluar_nilai = 0
+            
+            for item in transaksi_list:
+                def format_angka(angka):
+                    return f"{angka:,.0f}" if angka > 0 else ""
+                
+                def format_rupiah(angka):
+                    return f"Rp{angka:,.0f}".replace(",", ".") if angka > 0 else ""
+                
+                rows.append(html.Tr([
+                    html.Td(item['tanggal'], style={'padding': '6px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'fontSize': '12px'}),
+                    html.Td(item['keterangan'], style={'padding': '6px', 'border': '1px solid #dee2e6', 'fontSize': '12px'}),
+                    html.Td(format_angka(item['masuk_qty']), style={'padding': '6px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#e8f5e8', 'fontSize': '12px'}),
+                    html.Td(format_rupiah(item['masuk_harga']), style={'padding': '6px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#e8f5e8', 'fontSize': '12px'}),
+                    html.Td(format_rupiah(item['masuk_total']), style={'padding': '6px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#e8f5e8', 'fontSize': '12px'}),
+                    html.Td(format_angka(item['keluar_qty']), style={'padding': '6px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#f8d7da', 'fontSize': '12px'}),
+                    html.Td(format_rupiah(item['keluar_harga']), style={'padding': '6px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#f8d7da', 'fontSize': '12px'}),
+                    html.Td(format_rupiah(item['keluar_total']), style={'padding': '6px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#f8d7da', 'fontSize': '12px'}),
+                    html.Td(format_angka(item['saldo_qty']), style={'padding': '6px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#d1ecf1', 'fontWeight': 'bold', 'fontSize': '12px'}),
+                    html.Td(format_rupiah(item['saldo_harga']), style={'padding': '6px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#d1ecf1', 'fontSize': '12px'}),
+                    html.Td(format_rupiah(item['saldo_total']), style={'padding': '6px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#d1ecf1', 'fontWeight': 'bold', 'fontSize': '12px'})
+                ]))
+                
+                total_masuk_qty += item['masuk_qty']
+                total_masuk_nilai += item['masuk_total']
+                total_keluar_qty += item['keluar_qty']
+                total_keluar_nilai += item['keluar_total']
+            
+            # BARIS TOTAL
+            last_trans = transaksi_list[-1]
+            rows.append(html.Tr([
+                html.Td("TOTAL", colSpan=2, style={'padding': '8px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'borderTop': '2px solid #000', 'fontSize': '12px'}),
+                html.Td(f"{total_masuk_qty}", style={'padding': '8px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'borderTop': '2px solid #000', 'textAlign': 'right', 'fontSize': '12px'}),
+                html.Td("", style={'padding': '8px', 'border': '1px solid #dee2e6', 'borderTop': '2px solid #000'}),
+                html.Td(format_rupiah(total_masuk_nilai), style={'padding': '8px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'borderTop': '2px solid #000', 'textAlign': 'right', 'fontSize': '12px'}),
+                html.Td(f"{total_keluar_qty}", style={'padding': '8px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'borderTop': '2px solid #000', 'textAlign': 'right', 'fontSize': '12px'}),
+                html.Td("", style={'padding': '8px', 'border': '1px solid #dee2e6', 'borderTop': '2px solid #000'}),
+                html.Td(format_rupiah(total_keluar_nilai), style={'padding': '8px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'borderTop': '2px solid #000', 'textAlign': 'right', 'fontSize': '12px'}),
+                html.Td(f"{last_trans['saldo_qty']}", style={'padding': '8px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'borderTop': '2px solid #000', 'textAlign': 'right', 'fontSize': '12px'}),
+                html.Td(format_rupiah(last_trans['saldo_harga']), style={'padding': '8px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'borderTop': '2px solid #000', 'textAlign': 'right', 'fontSize': '12px'}),
+                html.Td(format_rupiah(last_trans['saldo_total']), style={'padding': '8px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'borderTop': '2px solid #000', 'textAlign': 'right', 'fontSize': '12px'})
+            ]))
+            
+            table = html.Div([
+                html.H4(f"📦 {kode_barang} - {barang_pertama['nama_barang']}", 
+                       style={'color': COLORS['primary'], 'marginBottom': '10px', 'fontSize': '16px'}),
+                html.Table(
+                    [header, sub_header] + rows,
+                    style={
+                        'width': '100%', 
+                        'borderCollapse': 'collapse',
+                        'border': '1px solid #dee2e6',
+                        'fontSize': '11px'
+                    }
+                )
+            ], style={'marginBottom': '20px', 'overflowX': 'auto'})
+            
+            all_tables.append(table)
+        
+        return html.Div(all_tables)
+    else:
+        return html.Div([
+            html.P("📭 Belum ada data kartu persediaan", 
+                  style={'textAlign': 'center', 'color': COLORS['gray_600'], 'fontSize': '16px', 'marginBottom': '10px'}),
+            html.P("💡 Buat transaksi pembelian persediaan terlebih dahulu", 
+                  style={'textAlign': 'center', 'color': COLORS['gray_500'], 'fontSize': '14px'})
+        ])
+    
+@app.callback(
+    Output('detail-buku-besar', 'children'),
+    Input('dropdown-akun-buku-besar', 'value')
+)
+def update_buku_besar(akun):
+    if akun:
+        # Cari nama akun dari value
+        akun_nama = next((item['label'].split(' - ')[1] for item in sibal_data.daftar_akun if item['value'] == akun), akun)
+        akun_kode = next((item['label'].split(' - ')[0] for item in sibal_data.daftar_akun if item['value'] == akun), "")
+        
+        # Hitung saldo
+        saldo = 0
+        transaksi_akun = []
+        
+        # Gabungkan semua jurnal
+        semua_jurnal = sibal_data.jurnal_umum + sibal_data.jurnal_penyesuaian
+        
+        for jurnal in semua_jurnal:
+            if jurnal['kode_akun_debit'] == akun_kode:
+                saldo += jurnal['jumlah_debit']
+                transaksi_akun.append({
+                    'tanggal': jurnal['tanggal'],
+                    'keterangan': jurnal['keterangan'],
+                    'debit': jurnal['jumlah_debit'],
+                    'kredit': 0,
+                    'saldo': saldo
+                })
+            elif jurnal['kode_akun_kredit'] == akun_kode:
+                saldo -= jurnal['jumlah_kredit']
+                transaksi_akun.append({
+                    'tanggal': jurnal['tanggal'],
+                    'keterangan': jurnal['keterangan'],
+                    'debit': 0,
+                    'kredit': jurnal['jumlah_kredit'],
+                    'saldo': saldo
+                })
+        
+        if transaksi_akun:
+            header = html.Tr([
+                html.Th("Tanggal"),
+                html.Th("Keterangan"),
+                html.Th("Debit"),
+                html.Th("Kredit"),
+                html.Th("Saldo")
+            ])
+            
+            rows = []
+            for trans in transaksi_akun:
+                rows.append(html.Tr([
+                    html.Td(trans['tanggal']),
+                    html.Td(trans['keterangan']),
+                    html.Td(format_rupiah(trans['debit']) if trans['debit'] > 0 else ""),
+                    html.Td(format_rupiah(trans['kredit']) if trans['kredit'] > 0 else ""),
+                    html.Td(format_rupiah(trans['saldo']))
+                ]))
+            
+            return html.Div([
+                html.H4(f"Buku Besar: {akun_nama} ({akun_kode})", style={'marginBottom': '20px'}),
+                html.Table([header] + rows, className="modern-table")
+            ])
+        else:
+            return html.P(f"Belum ada transaksi untuk akun {akun_nama}", style={'color': '#6c757d'})
+    else:
+        return html.P("Pilih akun untuk melihat buku besar", style={'color': '#6c757d'})
+
+# Tambahkan callback khusus untuk auto-refresh setelah transaksi
+@app.callback(
+    Output('btn-refresh-persediaan', 'children'),  # Update tombol refresh sebagai trigger
+    [Input('btn-tambah-pengeluaran', 'n_clicks'),
+     Input('btn-akumulasi-pengeluaran', 'n_clicks')],
+    prevent_initial_call=True
+)
+def trigger_persediaan_refresh(n_pengeluaran, n_akumulasi):
+    """Trigger refresh kartu persediaan setelah transaksi"""
+    ctx = dash.callback_context
+    if ctx.triggered:
+        print(f"🔄 Triggering persediaan refresh from {ctx.triggered[0]['prop_id']}")
+        return "🔄 Refresh Data (Updated)"
+    return "🔄 Refresh Data"
+
+@app.callback(
+    [Output('daftar-supplier', 'children'),
+     Output('detail-buku-besar-pembantu', 'children')],
+    Input('btn-refresh-buku-pembantu', 'n_clicks')
+)
+def refresh_buku_besar_pembantu(n_clicks):
+    """Refresh data buku besar pembantu"""
+    print(f"🔧 DEBUG: Refreshing buku besar pembantu...")
+    
+    # PROSES DATA UTANG DARI TRANSAKSI KREDIT
+    sibal_data.buku_besar_pembantu = {}  # Reset dulu
+    
+    # Kumpulkan semua supplier dari transaksi kredit
+    suppliers_set = set()
+    for trans in sibal_data.transaksi_pengeluaran:
+        if trans.get('metode_bayar') == 'kredit' and trans.get('supplier'):
+            suppliers_set.add(trans['supplier'])
+    
+    sibal_data.suppliers = list(suppliers_set)
+    
+    # Proses transaksi untuk setiap supplier
+    for supplier in sibal_data.suppliers:
+        sibal_data.buku_besar_pembantu[supplier] = []
+        
+        # Cari semua transaksi kredit untuk supplier ini
+        transaksi_supplier = [t for t in sibal_data.transaksi_pengeluaran 
+                            if t.get('supplier') == supplier and t.get('metode_bayar') == 'kredit']
+        
+        saldo = 0
+        for trans in transaksi_supplier:
+            jumlah = trans['jumlah']
+            saldo += jumlah
+            
+            # Tambahkan transaksi utang
+            sibal_data.buku_besar_pembantu[supplier].append({
+                'tanggal': trans['tanggal'],
+                'keterangan': f"{trans['jenis']} - {trans['keterangan']}",
+                'debit': 0,  # Pembayaran akan mengurangi utang (debit)
+                'kredit': jumlah,  # Utang bertambah (kredit)
+                'saldo': saldo
+            })
+    
+    # Daftar supplier
+    if sibal_data.suppliers:
+        daftar_supplier = html.Div([
+            html.H4("📋 Daftar Supplier dengan Utang", style={'color': COLORS['primary'], 'marginBottom': '20px'}),
+            html.Div([
+                html.Div([
+                    html.Div([
+                        html.I(className="fas fa-building", style={'fontSize': '2rem', 'color': COLORS['secondary']}),
+                        html.Div([
+                            html.Strong(supplier, style={'fontSize': '1.1rem'}),
+                            html.Br(),
+                            html.Small(f"Total Utang: {format_rupiah(sum(t['kredit'] - t['debit'] for t in sibal_data.buku_besar_pembantu.get(supplier, [])))}")
+                        ], style={'marginLeft': '10px'})
+                    ], style={'display': 'flex', 'alignItems': 'center', 'padding': '15px'})
+                ], style={
+                    'backgroundColor': COLORS['white'],
+                    'borderRadius': '10px',
+                    'boxShadow': '0 2px 5px rgba(0,0,0,0.1)',
+                    'marginBottom': '10px',
+                    'borderLeft': f'4px solid {COLORS["secondary"]}'
+                })
+                for supplier in sibal_data.suppliers 
+                if supplier in sibal_data.buku_besar_pembantu and sibal_data.buku_besar_pembantu[supplier]
+            ])
+        ])
+    else:
+        daftar_supplier = html.Div([
+            html.I(className="fas fa-info-circle", style={'fontSize': '3rem', 'color': COLORS['gray_400'], 'display': 'block', 'textAlign': 'center', 'marginBottom': '10px'}),
+            html.P("Belum ada supplier dengan utang", style={'textAlign': 'center', 'color': COLORS['gray_600']})
+        ])
+    
+    # Detail per supplier
+    detail_supplier = []
+    for supplier in sibal_data.suppliers:
+        if supplier in sibal_data.buku_besar_pembantu and sibal_data.buku_besar_pembantu[supplier]:
+            transaksi = sibal_data.buku_besar_pembantu[supplier]
+            
+            header = html.Tr([
+                html.Th("Tanggal", style={'backgroundColor': COLORS['primary'], 'color': 'white'}),
+                html.Th("Keterangan", style={'backgroundColor': COLORS['primary'], 'color': 'white'}),
+                html.Th("Pembayaran (Debit)", style={'backgroundColor': COLORS['primary'], 'color': 'white'}),
+                html.Th("Utang (Kredit)", style={'backgroundColor': COLORS['primary'], 'color': 'white'}),
+                html.Th("Saldo Utang", style={'backgroundColor': COLORS['primary'], 'color': 'white'})
+            ])
+            
+            rows = []
+            saldo = 0
+            for t in transaksi:
+                saldo = saldo + t['kredit'] - t['debit']
+                rows.append(html.Tr([
+                    html.Td(t['tanggal']),
+                    html.Td(t['keterangan']),
+                    html.Td(format_rupiah(t['debit']) if t['debit'] > 0 else "-", 
+                          style={'color': COLORS['success'], 'textAlign': 'right'}),
+                    html.Td(format_rupiah(t['kredit']) if t['kredit'] > 0 else "-",
+                          style={'color': COLORS['error'], 'textAlign': 'right'}),
+                    html.Td(format_rupiah(saldo), 
+                          style={
+                              'fontWeight': 'bold', 
+                              'color': COLORS['error'] if saldo > 0 else COLORS['success'],
+                              'textAlign': 'right'
+                          })
+                ]))
+            
+            total_utang = saldo
+            detail_supplier.append(html.Div([
+                html.H4(f"📊 Buku Besar Pembantu: {supplier}", 
+                       style={'color': COLORS['secondary'], 'marginBottom': '20px'}),
+                html.Table([header] + rows, className="modern-table"),
+                html.Div([
+                    html.Strong(f"Total Utang: {format_rupiah(total_utang)}"),
+                ], style={
+                    'padding': '15px', 
+                    'backgroundColor': COLORS['error_light'] if total_utang > 0 else COLORS['success_light'],
+                    'color': 'white',
+                    'borderRadius': '8px',
+                    'textAlign': 'center',
+                    'marginTop': '15px',
+                    'fontSize': '1.1rem'
+                }),
+                html.Hr(style={'margin': '30px 0', 'borderColor': COLORS['gray_300']})
+            ], style={'marginBottom': '30px'}))
+    
+    if not detail_supplier:
+        detail_supplier = html.Div([
+            html.I(className="fas fa-receipt", style={'fontSize': '3rem', 'color': COLORS['gray_400'], 'display': 'block', 'textAlign': 'center', 'marginBottom': '10px'}),
+            html.P("Belum ada transaksi utang", style={'textAlign': 'center', 'color': COLORS['gray_600']})
+        ])
+    else:
+        detail_supplier = html.Div(detail_supplier)
+    
+    return daftar_supplier, detail_supplier
+
+def bayar_utang_supplier(supplier, jumlah, tanggal, keterangan=""):
+    """Mencatat pembayaran utang kepada supplier"""
+    try:
+        if supplier not in sibal_data.buku_besar_pembantu:
+            print(f"❌ Supplier {supplier} tidak ditemukan")
+            return False
+        
+        # Hitung saldo terakhir
+        saldo_terakhir = 0
+        if sibal_data.buku_besar_pembantu[supplier]:
+            saldo_terakhir = sibal_data.buku_besar_pembantu[supplier][-1]['saldo']
+        
+        if jumlah > saldo_terakhir:
+            print(f"❌ Jumlah pembayaran melebihi utang. Utang: {saldo_terakhir}, Bayar: {jumlah}")
+            return False
+        
+        saldo_baru = saldo_terakhir - jumlah
+        
+        # Tambahkan transaksi pembayaran
+        sibal_data.buku_besar_pembantu[supplier].append({
+            'tanggal': tanggal,
+            'keterangan': keterangan if keterangan else f'Pembayaran utang',
+            'debit': jumlah,  # Pembayaran mengurangi utang
+            'kredit': 0,
+            'saldo': saldo_baru
+        })
+        
+        # Buat jurnal untuk pembayaran
+        jurnal_pembayaran = {
+            'tanggal': tanggal,
+            'keterangan': f'Pembayaran utang kepada {supplier}',
+            'ref': f'PAY-{supplier}',
+            'akun_debit': KODE_AKUN['utang']['nama'],
+            'kode_akun_debit': KODE_AKUN['utang']['kode'],
+            'jumlah_debit': jumlah,
+            'akun_kredit': KODE_AKUN['kas']['nama'],
+            'kode_akun_kredit': KODE_AKUN['kas']['kode'],
+            'jumlah_kredit': jumlah
+        }
+        jurnal_pembayaran['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+        sibal_data._all_jurnal_umum.append(jurnal_pembayaran)
+        
+        print(f"✅ Pembayaran utang {supplier}: Rp{jumlah:,}, sisa: Rp{saldo_baru:,}")
+        sibal_data.save_all_data()
+        return True
+        
+    except Exception as e:
+        print(f"❌ Error bayar utang: {e}")
+        return False
+    
+@app.callback(
+    Output('hidden-trigger-buku-pembantu', 'children'),
+    [Input('url', 'pathname'),
+     Input('btn-refresh-buku-pembantu', 'n_clicks')],
+    prevent_initial_call=True
+)
+def trigger_buku_pembantu_update(pathname, n_clicks):
+    """Trigger untuk memuat ulang data buku besar pembantu"""
+    if pathname == '/buku-besar-pembantu' or n_clicks:
+        # Process ulang data utang dari transaksi
+        sibal_data.buku_besar_pembantu = {}
+        sibal_data.suppliers = []
+        
+        # Kumpulkan semua supplier dari transaksi kredit
+        suppliers_set = set()
+        for trans in sibal_data.transaksi_pengeluaran:
+            if trans.get('metode_bayar') == 'kredit' and trans.get('supplier'):
+                suppliers_set.add(trans['supplier'])
+        
+        sibal_data.suppliers = list(suppliers_set)
+        
+        # Process transaksi untuk setiap supplier
+        for supplier in sibal_data.suppliers:
+            sibal_data.buku_besar_pembantu[supplier] = []
+            
+            # Cari semua transaksi kredit untuk supplier ini
+            transaksi_supplier = [t for t in sibal_data.transaksi_pengeluaran 
+                                if t.get('supplier') == supplier and t.get('metode_bayar') == 'kredit']
+            
+            saldo = 0
+            for trans in transaksi_supplier:
+                jumlah = trans['jumlah']
+                saldo += jumlah
+                
+                # Tambahkan transaksi utang
+                sibal_data.buku_besar_pembantu[supplier].append({
+                    'tanggal': trans['tanggal'],
+                    'keterangan': f"{trans['jenis']} - {trans['keterangan']}",
+                    'debit': 0,
+                    'kredit': jumlah,
+                    'saldo': saldo
+                })
+        
+        return f"updated-{datetime.now().timestamp()}"
+    
+    return dash.no_update
+
+# Callback untuk menyimpan aset tetap
+@app.callback(
+    [Output('nilai-aset', 'value'),
+     Output('masa-manfaat', 'value'),
+     Output('nilai-residu', 'value')],
+    Input('btn-simpan-aset', 'n_clicks'),
+    [State('jenis-aset', 'value'),
+     State('nilai-aset', 'value'),
+     State('tanggal-perolehan', 'date'),
+     State('masa-manfaat', 'value'),
+     State('metode-penyusutan', 'value'),
+     State('nilai-residu', 'value')],
+    prevent_initial_call=True
+)
+def simpan_aset_tetap(n_clicks, jenis_aset, nilai_aset, tanggal_perolehan, masa_manfaat, metode, nilai_residu):
+    if n_clicks and n_clicks > 0 and jenis_aset and nilai_aset and masa_manfaat:
+        # Simpan ke data aset tetap
+        sibal_data.aset_tetap[jenis_aset] = {
+            'nilai_awal': nilai_aset,
+            'penyusutan': 0,  # Akan dihitung nanti
+            'masa_manfaat': masa_manfaat,
+            'tahun_pembelian': datetime.fromisoformat(tanggal_perolehan).year,
+            'metode_penyusutan': metode,
+            'nilai_residu': nilai_residu if nilai_residu else 0,
+            'tanggal_perolehan': tanggal_perolehan
+        }
+        
+        # Buat jurnal untuk pembelian aset
+        if jenis_aset == 'tanah':
+            kode_akun_debit = KODE_AKUN['tanah']['kode']
+            nama_akun_debit = KODE_AKUN['tanah']['nama']
+        elif jenis_aset == 'bangunan_gazebo':
+            kode_akun_debit = KODE_AKUN['bangunan_gazebo']['kode']
+            nama_akun_debit = KODE_AKUN['bangunan_gazebo']['nama']
+        elif jenis_aset == 'kendaraan':
+            kode_akun_debit = KODE_AKUN['kendaraan']['kode']
+            nama_akun_debit = KODE_AKUN['kendaraan']['nama']
+        else:  # peralatan
+            kode_akun_debit = KODE_AKUN['peralatan']['kode']
+            nama_akun_debit = KODE_AKUN['peralatan']['nama']
+        
+        # Jurnal pembelian aset
+        entri_jurnal = {
+            'tanggal': tanggal_perolehan,
+            'keterangan': f'Pembelian {nama_akun_debit}',
+            'ref': f'AST-{jenis_aset.upper()}',
+            'akun_debit': nama_akun_debit,
+            'kode_akun_debit': kode_akun_debit,
+            'jumlah_debit': nilai_aset,
+            'akun_kredit': KODE_AKUN['kas']['nama'],
+            'kode_akun_kredit': KODE_AKUN['kas']['kode'],
+            'jumlah_kredit': nilai_aset
+        }
+        entri_jurnal['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+        sibal_data._all_jurnal_umum.append(entri_jurnal)
+        
+        sibal_data.save_data()
+        return '', '', ''
+    
+    return dash.no_update
+
+# Callback untuk menampilkan daftar aset tetap
+@app.callback(
+    Output('daftar-aset-tetap', 'children'),
+    [Input('btn-simpan-aset', 'n_clicks'),
+     Input('btn-hitung-penyusutan', 'n_clicks')]
+)
+def update_daftar_aset(n_clicks_simpan, n_clicks_hitung):
+    if sibal_data.aset_tetap:
+        header = html.Tr([
+            html.Th("Jenis Aset"),
+            html.Th("Nilai Awal"),
+            html.Th("Penyusutan"),
+            html.Th("Nilai Buku"),
+            html.Th("Masa Manfaat"),
+            html.Th("Tahun Pembelian")
+        ])
+        
+        rows = []
+        for jenis_aset, data in sibal_data.aset_tetap.items():
+            if data['nilai_awal'] > 0:  # Hanya tampilkan aset yang sudah diisi
+                nilai_buku = data['nilai_awal'] - data['penyusutan']
+                rows.append(html.Tr([
+                    html.Td(jenis_aset.replace('_', ' ').title()),
+                    html.Td(format_rupiah(data['nilai_awal'])),
+                    html.Td(format_rupiah(data['penyusutan'])),
+                    html.Td(format_rupiah(nilai_buku)),
+                    html.Td(f"{data['masa_manfaat']} tahun"),
+                    html.Td(data['tahun_pembelian'])
+                ]))
+        
+        if rows:
+            return html.Table([header] + rows, className="modern-table")
+    
+    return html.P("Belum ada data aset tetap", style={'color': '#6c757d'})
+
+@app.callback(
+    Output('tabel-neraca-saldo', 'children'),
+    Input('btn-generate-neraca-saldo', 'n_clicks'),
+    State('tanggal-neraca-saldo', 'date'),
+    prevent_initial_call=True
+)
+def generate_neraca_saldo(n_clicks, tanggal):
+    if n_clicks and n_clicks > 0:
+        # Hitung saldo setiap akun dari jurnal umum
+        saldo_akun = {}
+        
+        for jurnal in sibal_data.jurnal_umum:
+            # Proses akun debit
+            kode_debit = jurnal['kode_akun_debit']
+            if kode_debit not in saldo_akun:
+                saldo_akun[kode_debit] = {'debit': 0, 'kredit': 0, 'nama': jurnal['akun_debit']}
+            saldo_akun[kode_debit]['debit'] += jurnal['jumlah_debit']
+            
+            # Proses akun kredit
+            kode_kredit = jurnal['kode_akun_kredit']
+            if kode_kredit not in saldo_akun:
+                saldo_akun[kode_kredit] = {'debit': 0, 'kredit': 0, 'nama': jurnal['akun_kredit']}
+            saldo_akun[kode_kredit]['kredit'] += jurnal['jumlah_kredit']
+        
+        # Buat tabel neraca saldo
+        header = html.Tr([
+            html.Th("Kode Akun"),
+            html.Th("Nama Akun"),
+            html.Th("Debit"),
+            html.Th("Kredit")
+        ])
+        
+        rows = []
+        total_debit = 0
+        total_kredit = 0
+        
+        for kode_akun, data in sorted(saldo_akun.items()):
+            saldo_debit = max(0, data['debit'] - data['kredit'])
+            saldo_kredit = max(0, data['kredit'] - data['debit'])
+            
+            total_debit += saldo_debit
+            total_kredit += saldo_kredit
+            
+            rows.append(html.Tr([
+                html.Td(kode_akun),
+                html.Td(data['nama']),
+                html.Td(format_rupiah(saldo_debit) if saldo_debit > 0 else ""),
+                html.Td(format_rupiah(saldo_kredit) if saldo_kredit > 0 else "")
+            ]))
+        
+        # Baris total
+        rows.append(html.Tr([
+            html.Td("TOTAL", colSpan=2, style={'fontWeight': 'bold', 'borderTop': '2px solid #000'}),
+            html.Td(format_rupiah(total_debit), style={'fontWeight': 'bold', 'borderTop': '2px solid #000'}),
+            html.Td(format_rupiah(total_kredit), style={'fontWeight': 'bold', 'borderTop': '2px solid #000'})
+        ]))
+        
+        return html.Table([header] + rows, className="modern-table")
+    
+    return html.P("Klik 'Generate Neraca Saldo' untuk melihat neraca saldo", style={'color': '#6c757d'})
+
+# Callback untuk menghitung penyusutan
+@app.callback(
+    Output('kalkulator-penyusutan', 'children'),
+    Input('btn-hitung-penyusutan', 'n_clicks'),
+    prevent_initial_call=True
+)
+def hitung_penyusutan(n_clicks):
+    if n_clicks and n_clicks > 0:
+        jurnal_penyesuaian_aset = []
+        
+        for jenis_aset, data in sibal_data.aset_tetap.items():
+            if data['nilai_awal'] > 0 and jenis_aset != 'tanah':  # Tanah tidak disusutkan
+                # Hitung penyusutan tahunan dengan metode garis lurus
+                nilai_penyusutan = data['nilai_awal'] / data['masa_manfaat']
+                
+                # Update data penyusutan
+                sibal_data.aset_tetap[jenis_aset]['penyusutan'] += nilai_penyusutan
+                
+                # Buat jurnal penyesuaian untuk penyusutan
+                if jenis_aset == 'bangunan_gazebo':
+                    kode_akun_beban = KODE_AKUN['beban_penyusutan_bangunan']['kode']
+                    nama_akun_beban = KODE_AKUN['beban_penyusutan_bangunan']['nama']
+                    kode_akun_akumulasi = KODE_AKUN['akumulasi_penyusutan_bangunan']['kode']
+                    nama_akun_akumulasi = KODE_AKUN['akumulasi_penyusutan_bangunan']['nama']
+                elif jenis_aset == 'kendaraan':
+                    kode_akun_beban = KODE_AKUN['beban_penyusutan_kendaraan']['kode']
+                    nama_akun_beban = KODE_AKUN['beban_penyusutan_kendaraan']['nama']
+                    kode_akun_akumulasi = KODE_AKUN['akumulasi_penyusutan_kendaraan']['kode']
+                    nama_akun_akumulasi = KODE_AKUN['akumulasi_penyusutan_kendaraan']['nama']
+                else:  # peralatan
+                    kode_akun_beban = KODE_AKUN['beban_penyusutan_peralatan']['kode']
+                    nama_akun_beban = KODE_AKUN['beban_penyusutan_peralatan']['nama']
+                    kode_akun_akumulasi = KODE_AKUN['akumulasi_penyusutan_peralatan']['kode']
+                    nama_akun_akumulasi = KODE_AKUN['akumulasi_penyusutan_peralatan']['nama']
+                
+                jurnal_penyesuaian = {
+                    'tanggal': datetime.now().date().isoformat(),
+                    'keterangan': f'Penyusutan {jenis_aset.replace("_", " ").title()}',
+                    'ref': f'DEP-{jenis_aset.upper()}',
+                    'akun_debit': nama_akun_beban,
+                    'kode_akun_debit': kode_akun_beban,
+                    'jumlah_debit': nilai_penyusutan,
+                    'akun_kredit': nama_akun_akumulasi,
+                    'kode_akun_kredit': kode_akun_akumulasi,
+                    'jumlah_kredit': nilai_penyusutan
+                }
+                jurnal_penyesuaian_aset.append(jurnal_penyesuaian)
+                jurnal_penyesuaian['user_id'] = current_user.get_id() if current_user and current_user.get_id() else None
+                sibal_data._all_jurnal_penyesuaian.append(jurnal_penyesuaian)
+        
+        sibal_data.save_data()
+        
+        # Tampilkan hasil perhitungan
+        if jurnal_penyesuaian_aset:
+            header = html.Tr([
+                html.Th("Jenis Aset"),
+                html.Th("Penyusutan Tahunan"),
+                html.Th("Akun Beban"),
+                html.Th("Akun Akumulasi")
+            ])
+            
+            rows = []
+            for jurnal in jurnal_penyesuaian_aset:
+                jenis_aset = jurnal['keterangan'].split(' ')[1]
+                rows.append(html.Tr([
+                    html.Td(jenis_aset),
+                    html.Td(format_rupiah(jurnal['jumlah_debit'])),
+                    html.Td(jurnal['akun_debit']),
+                    html.Td(jurnal['akun_kredit'])
+                ]))
+            
+            return html.Div([
+                html.H4("✅ Penyusutan Berhasil Dihitung!", style={'color': '#28a745'}),
+                html.Table([header] + rows, className="modern-table")
+            ])
+    
+    return html.P("Klik 'Hitung Penyusutan' untuk menghitung penyusutan aset", style={'color': '#6c757d'})
+
+@app.callback(
+    Output('daftar-jurnal-penyesuaian', 'children'),
+    Input('btn-generate-penyesuaian', 'n_clicks'),
+    State('tanggal-penyesuaian', 'date'),
+    prevent_initial_call=True
+)
+def generate_jurnal_penyesuaian(n_clicks, tanggal):
+    if n_clicks and n_clicks > 0:
+        # Otomatis buat jurnal penyesuaian untuk penyusutan aset
+        jurnal_penyesuaian = []
+        
+        # 1. Jurnal penyesuaian untuk penyusutan aset
+        for jenis_aset, data in sibal_data.aset_tetap.items():
+            if data['nilai_awal'] > 0 and jenis_aset != 'tanah':
+                # Hitung penyusutan
+                nilai_penyusutan = data['nilai_awal'] / data['masa_manfaat']
+                
+                if jenis_aset == 'bangunan_gazebo':
+                    akun_beban = KODE_AKUN['beban_penyusutan_bangunan']['nama']
+                    akun_akumulasi = KODE_AKUN['akumulasi_penyusutan_bangunan']['nama']
+                elif jenis_aset == 'kendaraan':
+                    akun_beban = KODE_AKUN['beban_penyusutan_kendaraan']['nama']
+                    akun_akumulasi = KODE_AKUN['akumulasi_penyusutan_kendaraan']['nama']
+                else:  # peralatan
+                    akun_beban = KODE_AKUN['beban_penyusutan_peralatan']['nama']
+                    akun_akumulasi = KODE_AKUN['akumulasi_penyusutan_peralatan']['nama']
+                
+                jurnal_penyesuaian.append({
+                    'tanggal': tanggal,
+                    'keterangan': f'Penyusutan {jenis_aset.replace("_", " ").title()}',
+                    'akun_debit': akun_beban,
+                    'debit': nilai_penyusutan,
+                    'akun_kredit': akun_akumulasi,
+                    'kredit': nilai_penyusutan
+                })
+        
+        # 2. Jurnal penyesuaian untuk beban yang masih harus dibayar
+        # (Contoh: Beban gaji yang belum dibayar)
+        total_beban_gaji = sum(t['jumlah'] for t in sibal_data.transaksi_pengeluaran 
+                              if t['jenis'] == 'beban_gaji' and t['metode_bayar'] == 'kredit')
+        if total_beban_gaji > 0:
+            jurnal_penyesuaian.append({
+                'tanggal': tanggal,
+                'keterangan': 'Beban gaji yang masih harus dibayar',
+                'akun_debit': KODE_AKUN['beban_gaji']['nama'],
+                'debit': total_beban_gaji,
+                'akun_kredit': KODE_AKUN['utang_gaji']['nama'],
+                'kredit': total_beban_gaji
+            })
+        
+        # Tampilkan jurnal penyesuaian
+        if jurnal_penyesuaian:
+            header = html.Tr([
+                html.Th("Tanggal"),
+                html.Th("Keterangan"),
+                html.Th("Akun Debit"),
+                html.Th("Debit"),
+                html.Th("Akun Kredit"),
+                html.Th("Kredit")
+            ])
+            
+            rows = []
+            for jurnal in jurnal_penyesuaian:
+                rows.append(html.Tr([
+                    html.Td(jurnal['tanggal']),
+                    html.Td(jurnal['keterangan']),
+                    html.Td(jurnal['akun_debit']),
+                    html.Td(format_rupiah(jurnal['debit'])),
+                    html.Td(jurnal['akun_kredit']),
+                    html.Td(format_rupiah(jurnal['kredit']))
+                ]))
+            
+            return html.Table([header] + rows, className="modern-table")
+        else:
+            return html.P("Tidak ada jurnal penyesuaian yang diperlukan", style={'color': '#6c757d'})
+    
+    return html.P("Klik 'Generate Jurnal Penyesuaian' untuk membuat jurnal penyesuaian", style={'color': '#6c757d'})
+
+@app.callback(
+    Output('tabel-neraca-penyesuaian', 'children'),
+    Input('btn-generate-neraca-penyesuaian', 'n_clicks'),
+    State('tanggal-neraca-penyesuaian', 'date'),
+    prevent_initial_call=True
+)
+def generate_neraca_setelah_penyesuaian(n_clicks, tanggal):
+    if n_clicks and n_clicks > 0:
+        # Hitung saldo setiap akun dari jurnal umum + jurnal penyesuaian
+        saldo_akun = {}
+        
+        # Proses jurnal umum
+        for jurnal in sibal_data.jurnal_umum:
+            kode_debit = jurnal['kode_akun_debit']
+            if kode_debit not in saldo_akun:
+                saldo_akun[kode_debit] = {
+                    'debit': 0, 
+                    'kredit': 0, 
+                    'nama': jurnal['akun_debit'],
+                    'tipe': 'aktiva' if kode_debit.startswith('1') else 'pasiva' if kode_debit.startswith('2') else 'modal' if kode_debit.startswith('3') else 'pendapatan' if kode_debit.startswith('4') else 'beban'
+                }
+            saldo_akun[kode_debit]['debit'] += jurnal['jumlah_debit']
+            
+            kode_kredit = jurnal['kode_akun_kredit']
+            if kode_kredit not in saldo_akun:
+                saldo_akun[kode_kredit] = {
+                    'debit': 0, 
+                    'kredit': 0, 
+                    'nama': jurnal['akun_kredit'],
+                    'tipe': 'aktiva' if kode_kredit.startswith('1') else 'pasiva' if kode_kredit.startswith('2') else 'modal' if kode_kredit.startswith('3') else 'pendapatan' if kode_kredit.startswith('4') else 'beban'
+                }
+            saldo_akun[kode_kredit]['kredit'] += jurnal['jumlah_kredit']
+        
+        # Proses jurnal penyesuaian
+        for jurnal in sibal_data.jurnal_penyesuaian:
+            kode_debit = jurnal['kode_akun_debit']
+            if kode_debit not in saldo_akun:
+                saldo_akun[kode_debit] = {
+                    'debit': 0, 
+                    'kredit': 0, 
+                    'nama': jurnal['akun_debit'],
+                    'tipe': 'aktiva' if kode_debit.startswith('1') else 'pasiva' if kode_debit.startswith('2') else 'modal' if kode_debit.startswith('3') else 'pendapatan' if kode_debit.startswith('4') else 'beban'
+                }
+            saldo_akun[kode_debit]['debit'] += jurnal['jumlah_debit']
+            
+            kode_kredit = jurnal['kode_akun_kredit']
+            if kode_kredit not in saldo_akun:
+                saldo_akun[kode_kredit] = {
+                    'debit': 0, 
+                    'kredit': 0, 
+                    'nama': jurnal['akun_kredit'],
+                    'tipe': 'aktiva' if kode_kredit.startswith('1') else 'pasiva' if kode_kredit.startswith('2') else 'modal' if kode_kredit.startswith('3') else 'pendapatan' if kode_kredit.startswith('4') else 'beban'
+                }
+            saldo_akun[kode_kredit]['kredit'] += jurnal['jumlah_kredit']
+        
+        # Kelompokkan akun berdasarkan tipe
+        aktiva = {k: v for k, v in saldo_akun.items() if v['tipe'] == 'aktiva'}
+        pasiva = {k: v for k, v in saldo_akun.items() if v['tipe'] == 'pasiva'}
+        modal = {k: v for k, v in saldo_akun.items() if v['tipe'] == 'modal'}
+        pendapatan = {k: v for k, v in saldo_akun.items() if v['tipe'] == 'pendapatan'}
+        beban = {k: v for k, v in saldo_akun.items() if v['tipe'] == 'beban'}
+        
+        # Hitung total aktiva
+        total_aktiva = 0
+        rows_aktiva = []
+        
+        for kode, data in sorted(aktiva.items()):
+            saldo = data['debit'] - data['kredit']
+            if saldo != 0:  # Hanya tampilkan akun dengan saldo
+                total_aktiva += saldo
+                rows_aktiva.append(html.Tr([
+                    html.Td(kode),
+                    html.Td(data['nama']),
+                    html.Td(format_rupiah(saldo))
+                ]))
+        
+        # Hitung total pasiva + modal
+        total_pasiva_modal = 0
+        rows_pasiva = []
+        rows_modal = []
+        
+        for kode, data in sorted(pasiva.items()):
+            saldo = data['kredit'] - data['debit']
+            if saldo != 0:
+                total_pasiva_modal += saldo
+                rows_pasiva.append(html.Tr([
+                    html.Td(kode),
+                    html.Td(data['nama']),
+                    html.Td(format_rupiah(saldo))
+                ]))
+        
+        for kode, data in sorted(modal.items()):
+            saldo = data['kredit'] - data['debit']
+            if saldo != 0:
+                total_pasiva_modal += saldo
+                rows_modal.append(html.Tr([
+                    html.Td(kode),
+                    html.Td(data['nama']),
+                    html.Td(format_rupiah(saldo))
+                ]))
+        
+        # Hitung laba/rugi dari pendapatan dan beban
+        total_pendapatan = sum(data['kredit'] - data['debit'] for data in pendapatan.values())
+        total_beban = sum(data['debit'] - data['kredit'] for data in beban.values())
+        laba_rugi = total_pendapatan - total_beban
+        
+        # Tambahkan laba/rugi ke modal
+        if laba_rugi != 0:
+            total_pasiva_modal += laba_rugi
+            rows_modal.append(html.Tr([
+                html.Td(""),
+                html.Td("Laba (Rugi) Berjalan", style={'fontStyle': 'italic'}),
+                html.Td(format_rupiah(laba_rugi))
+            ]))
+        
+        # Buat tabel neraca
+        return html.Div([
+            html.H4(f"Neraca Setelah Penyesuaian per {tanggal}", 
+                   style={'textAlign': 'center', 'marginBottom': '30px', 'color': COLORS['primary']}),
+            
+            html.Div([
+                html.Div([
+                    html.H5("AKTIVA", style={'color': COLORS['primary'], 'marginBottom': '20px'}),
+                    html.Table([
+                        html.Tr([html.Th("Kode"), html.Th("Nama Akun"), html.Th("Saldo")])
+                    ] + rows_aktiva + [
+                        html.Tr([
+                            html.Td("", colSpan=2, style={'fontWeight': 'bold', 'borderTop': '2px solid #000'}),
+                            html.Td(format_rupiah(total_aktiva), 
+                                   style={'fontWeight': 'bold', 'borderTop': '2px solid #000'})
+                        ])
+                    ], className="modern-table", style={'width': '100%'})
+                ], style={'flex': 1, 'marginRight': '20px'}),
+                
+                html.Div([
+                    html.H5("PASIVA & MODAL", style={'color': COLORS['secondary'], 'marginBottom': '20px'}),
+                    
+                    html.H6("Kewajiban", style={'color': COLORS['gray_600'], 'marginTop': '15px'}),
+                    html.Table([
+                        html.Tr([html.Th("Kode"), html.Th("Nama Akun"), html.Th("Saldo")])
+                    ] + rows_pasiva, className="modern-table", style={'width': '100%'}),
+                    
+                    html.H6("Modal", style={'color': COLORS['gray_600'], 'marginTop': '15px'}),
+                    html.Table([
+                        html.Tr([html.Th("Kode"), html.Th("Nama Akun"), html.Th("Saldo")])
+                    ] + rows_modal + [
+                        html.Tr([
+                            html.Td("", colSpan=2, style={'fontWeight': 'bold', 'borderTop': '2px solid #000'}),
+                            html.Td(format_rupiah(total_pasiva_modal), 
+                                   style={'fontWeight': 'bold', 'borderTop': '2px solid #000'})
+                        ])
+                    ], className="modern-table", style={'width': '100%'})
+                ], style={'flex': 1})
+            ], style={'display': 'flex', 'gap': '20px'}),
+            
+            html.Div([
+                html.H5("KESEIMBANGAN NERACA", style={
+                    'textAlign': 'center', 
+                    'color': COLORS['success'] if abs(total_aktiva - total_pasiva_modal) < 0.01 else COLORS['error'],
+                    'marginTop': '30px'
+                }),
+                html.P(f"Total Aktiva: {format_rupiah(total_aktiva)}", 
+                      style={'textAlign': 'center', 'fontWeight': 'bold'}),
+                html.P(f"Total Pasiva + Modal: {format_rupiah(total_pasiva_modal)}", 
+                      style={'textAlign': 'center', 'fontWeight': 'bold'}),
+                html.P("✅ Neraca Seimbang" if abs(total_aktiva - total_pasiva_modal) < 0.01 else "❌ Neraca Tidak Seimbang", 
+                      style={'textAlign': 'center', 'fontWeight': 'bold', 
+                            'color': COLORS['success'] if abs(total_aktiva - total_pasiva_modal) < 0.01 else COLORS['error']})
+            ])
+        ])
+    
+    return html.P("Klik 'Generate Neraca Setelah Penyesuaian' untuk melihat neraca", style={'color': '#6c757d'})
+
+@app.callback(
+    Output('tabel-laba-rugi', 'children'),
+    Input('btn-generate-laba-rugi', 'n_clicks'),
+    State('tanggal-laba-rugi', 'date'),
+    prevent_initial_call=True
+)
+def generate_laporan_laba_rugi(n_clicks, tanggal):
+    if n_clicks and n_clicks > 0:
+        # Hitung saldo setiap akun dari jurnal umum + jurnal penyesuaian
+        saldo_akun = {}
+        
+        # Proses semua jurnal
+        semua_jurnal = sibal_data.jurnal_umum + sibal_data.jurnal_penyesuaian
+        
+        for jurnal in semua_jurnal:
+            # Akun debit
+            kode_debit = jurnal['kode_akun_debit']
+            if kode_debit not in saldo_akun:
+                saldo_akun[kode_debit] = {
+                    'debit': 0, 
+                    'kredit': 0, 
+                    'nama': jurnal['akun_debit'],
+                    'tipe': 'pendapatan' if kode_debit.startswith('4') else 'beban' if kode_debit.startswith('5') or kode_debit.startswith('6') else 'lainnya'
+                }
+            saldo_akun[kode_debit]['debit'] += jurnal['jumlah_debit']
+            
+            # Akun kredit
+            kode_kredit = jurnal['kode_akun_kredit']
+            if kode_kredit not in saldo_akun:
+                saldo_akun[kode_kredit] = {
+                    'debit': 0, 
+                    'kredit': 0, 
+                    'nama': jurnal['akun_kredit'],
+                    'tipe': 'pendapatan' if kode_kredit.startswith('4') else 'beban' if kode_kredit.startswith('5') or kode_kredit.startswith('6') else 'lainnya'
+                }
+            saldo_akun[kode_kredit]['kredit'] += jurnal['jumlah_kredit']
+        
+        # Kelompokkan pendapatan dan beban
+        pendapatan = {k: v for k, v in saldo_akun.items() if v['tipe'] == 'pendapatan'}
+        beban = {k: v for k, v in saldo_akun.items() if v['tipe'] == 'beban'}
+        
+        # Hitung total pendapatan
+        total_pendapatan = 0
+        rows_pendapatan = []
+        
+        for kode, data in sorted(pendapatan.items()):
+            saldo = data['kredit'] - data['debit']  # Pendapatan di kredit
+            if saldo != 0:
+                total_pendapatan += saldo
+                rows_pendapatan.append(html.Tr([
+                    html.Td(kode),
+                    html.Td(data['nama']),
+                    html.Td(format_rupiah(saldo))
+                ]))
+        
+        # Hitung total beban
+        total_beban = 0
+        rows_beban = []
+        
+        for kode, data in sorted(beban.items()):
+            saldo = data['debit'] - data['kredit']  # Beban di debit
+            if saldo != 0:
+                total_beban += saldo
+                rows_beban.append(html.Tr([
+                    html.Td(kode),
+                    html.Td(data['nama']),
+                    html.Td(format_rupiah(saldo))
+                ]))
+        
+        # Hitung laba/rugi
+        laba_rugi = total_pendapatan - total_beban
+        margin_keuntungan = (laba_rugi / total_pendapatan * 100) if total_pendapatan > 0 else 0
+        
+        return html.Div([
+            html.H4(f"Laporan Laba Rugi per {tanggal}", 
+                   style={'textAlign': 'center', 'marginBottom': '30px', 'color': COLORS['primary']}),
+            
+            # Bagian Pendapatan
+            html.Div([
+                html.H5("PENDAPATAN", style={'color': COLORS['success'], 'marginBottom': '15px'}),
+                html.Table([
+                    html.Tr([html.Th("Kode"), html.Th("Jenis Pendapatan"), html.Th("Jumlah")])
+                ] + rows_pendapatan + [
+                    html.Tr([
+                        html.Td("", colSpan=2, style={'fontWeight': 'bold', 'borderTop': '2px solid #000'}),
+                        html.Td(format_rupiah(total_pendapatan), 
+                               style={'fontWeight': 'bold', 'borderTop': '2px solid #000'})
+                    ])
+                ], className="modern-table")
+            ], style={'marginBottom': '30px'}),
+            
+            # Bagian Beban
+            html.Div([
+                html.H5("BEBAN", style={'color': COLORS['error'], 'marginBottom': '15px'}),
+                html.Table([
+                    html.Tr([html.Th("Kode"), html.Th("Jenis Beban"), html.Th("Jumlah")])
+                ] + rows_beban + [
+                    html.Tr([
+                        html.Td("", colSpan=2, style={'fontWeight': 'bold', 'borderTop': '2px solid #000'}),
+                        html.Td(format_rupiah(total_beban), 
+                               style={'fontWeight': 'bold', 'borderTop': '2px solid #000'})
+                    ])
+                ], className="modern-table")
+            ], style={'marginBottom': '30px'}),
+            
+            # Hasil Laba/Rugi
+            html.Div([
+                html.H4("HASIL USAHA", style={
+                    'textAlign': 'center', 
+                    'color': COLORS['success'] if laba_rugi >= 0 else COLORS['error'],
+                    'padding': '20px',
+                    'backgroundColor': COLORS['accent_mint'] if laba_rugi >= 0 else COLORS['accent_mint_light'],
+                    'borderRadius': '15px',
+                    'border': f'2px solid {COLORS["success"] if laba_rugi >= 0 else COLORS["error"]}'
+                }),
+                
+                html.Div([
+                    html.Div([
+                        html.P("Total Pendapatan", style={'fontWeight': 'bold'}),
+                        html.P(format_rupiah(total_pendapatan), style={'fontSize': '1.2rem', 'color': COLORS['success']})
+                    ], style={'textAlign': 'center', 'flex': 1}),
+                    
+                    html.Div([
+                        html.P("➖", style={'fontSize': '2rem', 'margin': '0 20px'})
+                    ], style={'display': 'flex', 'alignItems': 'center'}),
+                    
+                    html.Div([
+                        html.P("Total Beban", style={'fontWeight': 'bold'}),
+                        html.P(format_rupiah(total_beban), style={'fontSize': '1.2rem', 'color': COLORS['error']})
+                    ], style={'textAlign': 'center', 'flex': 1}),
+                    
+                    html.Div([
+                        html.P("🟰", style={'fontSize': '2rem', 'margin': '0 20px'})
+                    ], style={'display': 'flex', 'alignItems': 'center'}),
+                    
+                    html.Div([
+                        html.P("Laba (Rugi) Bersih", style={'fontWeight': 'bold'}),
+                        html.P(format_rupiah(abs(laba_rugi)), 
+                              style={'fontSize': '1.5rem', 'fontWeight': 'bold', 
+                                    'color': COLORS['success'] if laba_rugi >= 0 else COLORS['error']})
+                    ], style={'textAlign': 'center', 'flex': 1})
+                ], style={'display': 'flex', 'justifyContent': 'center', 'alignItems': 'center', 'marginTop': '20px'}),
+                
+                html.Div([
+                    html.P(f"Margin Keuntungan: {margin_keuntungan:.1f}%", 
+                          style={'textAlign': 'center', 'fontSize': '1.1rem', 'color': COLORS['gray_600']})
+                ], style={'marginTop': '15px'})
+            ])
+        ])
+    
+    return html.P("Klik 'Generate Laporan Laba Rugi' untuk melihat laporan", style={'color': '#6c757d'})
+
+def neraca_lajur_layout():
+    return html.Div([
+        html.Div([
+            html.Div([
+                html.Div([
+                    html.I(className="fas fa-table")
+                ], className="card-icon"),
+                html.H1("Neraca Lajur", className="card-title"),
+                html.P("Worksheet - Laporan Keuangan Komprehensif", className="card-subtitle")
+            ], className="card-header"),
+            
+            html.Div([
+                html.Div([
+                    html.Label("Periode Neraca Lajur:", className="form-label"),
+                    dcc.DatePickerRange(
+                        id='periode-neraca-lajur',
+                        start_date=datetime.now().date().replace(day=1),  # awal bulan
+                        end_date=datetime.now().date(),
+                        display_format='YYYY-MM-DD',
+                        className="form-control"
+                    )
+                ], className="form-group", style={'marginBottom': '20px'}),
+                
+                html.Button(
+                    "📊 Generate Neraca Lajur",
+                    id='btn-generate-neraca-lajur',
+                    className="btn btn-primary",
+                    style={'marginBottom': '20px'}
+                ),
+                
+                html.Div(id='tabel-neraca-lajur', className="table-container")
+                
+            ], className="card-content")
+        ], className="glass-card")
+    ], className="main-container")
+
+# Callback untuk generate neraca lajur
+@app.callback(
+    Output('tabel-neraca-lajur', 'children'),
+    Input('btn-generate-neraca-lajur', 'n_clicks'),
+    [State('periode-neraca-lajur', 'start_date'),
+     State('periode-neraca-lajur', 'end_date')]
+)
+def generate_neraca_lajur(n_clicks, start_date, end_date):
+    if n_clicks and n_clicks > 0:
+        return create_neraca_lajur_table(start_date, end_date)
+    
+    return html.P("Pilih periode dan klik 'Generate Neraca Lajur'", style={'color': '#6c757d'})
+
+def create_neraca_lajur_table(start_date, end_date):
+    """Membuat tabel neraca lajur dari data aktual"""
+    
+    # Hitung saldo dari semua akun sebelum penyesuaian (hanya jurnal umum)
+    saldo_neraca_saldo = calculate_saldo_akun_periode(sibal_data.jurnal_umum, start_date, end_date)
+    
+    # Hitung saldo penyesuaian (hanya jurnal penyesuaian)
+    saldo_penyesuaian = calculate_saldo_akun_periode(sibal_data.jurnal_penyesuaian, start_date, end_date)
+    
+    # Hitung saldo setelah penyesuaian (gabungan jurnal umum + penyesuaian)
+    saldo_setelah_penyesuaian = calculate_saldo_akun_periode(
+        sibal_data.jurnal_umum + sibal_data.jurnal_penyesuaian, start_date, end_date
+    )
+    
+    # Klasifikasikan akun untuk laba rugi dan posisi keuangan
+    akun_laba_rugi = ['pendapatan', 'pendapatan_tiket', 'hpp', 'beban_gaji', 'beban_listrik', 
+                      'beban_penyusutan_bangunan', 'beban_penyusutan_kendaraan', 
+                      'beban_penyusutan_peralatan', 'beban_lainnya']
+    
+    akun_posisi_keuangan = ['kas', 'persediaan', 'perlengkapan', 'peralatan', 'tanah', 
+                           'bangunan_gazebo', 'akumulasi_penyusutan_bangunan', 'kendaraan',
+                           'akumulasi_penyusutan_kendaraan', 'akumulasi_penyusutan_peralatan',
+                           'utang', 'utang_gaji', 'modal']
+    
+    # Header tabel
+    header = html.Tr([
+        html.Th("Kode Akun", rowSpan=2, style={'backgroundColor': '#343a40', 'color': 'white', 'padding': '10px', 'minWidth': '80px'}),
+        html.Th("Nama Akun", rowSpan=2, style={'backgroundColor': '#343a40', 'color': 'white', 'padding': '10px', 'minWidth': '200px'}),
+        html.Th("Neraca Saldo Sebelum Penyesuaian", colSpan=2, style={'backgroundColor': '#007bff', 'color': 'white', 'textAlign': 'center'}),
+        html.Th("Penyesuaian", colSpan=2, style={'backgroundColor': '#28a745', 'color': 'white', 'textAlign': 'center'}),
+        html.Th("Neraca Saldo Setelah Penyesuaian", colSpan=2, style={'backgroundColor': '#ffc107', 'color': 'white', 'textAlign': 'center'}),
+        html.Th("Laporan Laba Rugi", colSpan=2, style={'backgroundColor': '#dc3545', 'color': 'white', 'textAlign': 'center'}),
+        html.Th("Laporan Posisi Keuangan", colSpan=2, style={'backgroundColor': '#6f42c1', 'color': 'white', 'textAlign': 'center'})
+    ])
+    
+    sub_header = html.Tr([
+        html.Th("", style={'backgroundColor': '#343a40', 'color': 'white'}),  # Kode Akun
+        html.Th("", style={'backgroundColor': '#343a40', 'color': 'white'}),  # Nama Akun
+        html.Th("Debit", style={'backgroundColor': '#007bff', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'}),
+        html.Th("Kredit", style={'backgroundColor': '#007bff', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'}),
+        html.Th("Debit", style={'backgroundColor': '#28a745', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'}),
+        html.Th("Kredit", style={'backgroundColor': '#28a745', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'}),
+        html.Th("Debit", style={'backgroundColor': '#ffc107', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'}),
+        html.Th("Kredit", style={'backgroundColor': '#ffc107', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'}),
+        html.Th("Debit", style={'backgroundColor': '#dc3545', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'}),
+        html.Th("Kredit", style={'backgroundColor': '#dc3545', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'}),
+        html.Th("Debit", style={'backgroundColor': '#6f42c1', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'}),
+        html.Th("Kredit", style={'backgroundColor': '#6f42c1', 'color': 'white', 'textAlign': 'right', 'minWidth': '120px'})
+    ])
+    
+    rows = []
+    
+    # Kumpulkan semua akun yang ada saldo
+    semua_akun = set(saldo_neraca_saldo.keys()).union(
+        set(saldo_penyesuaian.keys()), 
+        set(saldo_setelah_penyesuaian.keys())
+    )
+    
+    # Urutkan akun berdasarkan kode
+    akun_terurut = []
+    for akun in semua_akun:
+        kode = KODE_AKUN.get(akun, {}).get('kode', '')
+        akun_terurut.append((kode, akun))
+    akun_terurut.sort()
+    
+    # Variabel untuk total
+    total_debit_neraca = 0
+    total_kredit_neraca = 0
+    total_debit_penyesuaian = 0
+    total_kredit_penyesuaian = 0
+    total_debit_setelah = 0
+    total_kredit_setelah = 0
+    total_debit_laba_rugi = 0
+    total_kredit_laba_rugi = 0
+    total_debit_posisi = 0
+    total_kredit_posisi = 0
+    
+    # Buat baris untuk setiap akun
+    for kode, akun in akun_terurut:
+        nama_akun = KODE_AKUN.get(akun, {}).get('nama', akun)
+        
+        # Saldo neraca saldo (sebelum penyesuaian)
+        saldo_ns = saldo_neraca_saldo.get(akun, 0)
+        debit_ns = saldo_ns if saldo_ns > 0 else 0
+        kredit_ns = abs(saldo_ns) if saldo_ns < 0 else 0
+        
+        # Saldo penyesuaian
+        saldo_pen = saldo_penyesuaian.get(akun, 0)
+        debit_pen = saldo_pen if saldo_pen > 0 else 0
+        kredit_pen = abs(saldo_pen) if saldo_pen < 0 else 0
+        
+        # Saldo setelah penyesuaian
+        saldo_setelah = saldo_setelah_penyesuaian.get(akun, 0)
+        debit_setelah = saldo_setelah if saldo_setelah > 0 else 0
+        kredit_setelah = abs(saldo_setelah) if saldo_setelah < 0 else 0
+        
+        # Klasifikasi untuk laba rugi dan posisi keuangan
+        if akun in akun_laba_rugi:
+            debit_lr = debit_setelah
+            kredit_lr = kredit_setelah
+            debit_pk = 0
+            kredit_pk = 0
+        elif akun in akun_posisi_keuangan:
+            debit_lr = 0
+            kredit_lr = 0
+            debit_pk = debit_setelah
+            kredit_pk = kredit_setelah
+        else:
+            # Default: masukkan ke posisi keuangan
+            debit_lr = 0
+            kredit_lr = 0
+            debit_pk = debit_setelah
+            kredit_pk = kredit_setelah
+        
+        # Tambahkan ke total
+        total_debit_neraca += debit_ns
+        total_kredit_neraca += kredit_ns
+        total_debit_penyesuaian += debit_pen
+        total_kredit_penyesuaian += kredit_pen
+        total_debit_setelah += debit_setelah
+        total_kredit_setelah += kredit_setelah
+        total_debit_laba_rugi += debit_lr
+        total_kredit_laba_rugi += kredit_lr
+        total_debit_posisi += debit_pk
+        total_kredit_posisi += kredit_pk
+        
+        # Buat baris
+        rows.append(html.Tr([
+            html.Td(kode, style={'padding': '8px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold'}),
+            html.Td(nama_akun, style={'padding': '8px', 'border': '1px solid #dee2e6'}),
+            html.Td(format_currency(debit_ns), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#e3f2fd'}),
+            html.Td(format_currency(kredit_ns), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#e3f2fd'}),
+            html.Td(format_currency(debit_pen), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#e8f5e8'}),
+            html.Td(format_currency(kredit_pen), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#e8f5e8'}),
+            html.Td(format_currency(debit_setelah), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#fff3cd'}),
+            html.Td(format_currency(kredit_setelah), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#fff3cd'}),
+            html.Td(format_currency(debit_lr), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#f8d7da'}),
+            html.Td(format_currency(kredit_lr), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#f8d7da'}),
+            html.Td(format_currency(debit_pk), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#e2e3f5'}),
+            html.Td(format_currency(kredit_pk), style={'padding': '8px', 'border': '1px solid #dee2e6', 'textAlign': 'right', 'backgroundColor': '#e2e3f5'})
+        ]))
+    
+    # Baris jumlah
+    rows.append(html.Tr([
+        html.Td("", colSpan=2, style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'center', 'backgroundColor': '#e9ecef'}, children=["Jumlah"]),
+        html.Td(format_currency(total_debit_neraca), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_kredit_neraca), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_debit_penyesuaian), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_kredit_penyesuaian), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_debit_setelah), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_kredit_setelah), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_debit_laba_rugi), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_kredit_laba_rugi), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_debit_posisi), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_kredit_posisi), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'})
+    ]))
+    
+    # Baris laba (rugi) bersih
+    laba_bersih = total_kredit_laba_rugi - total_debit_laba_rugi
+    rows.append(html.Tr([
+        html.Td("", colSpan=8, style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'center', 'backgroundColor': '#f8f9fa'}, children=["Laba (Rugi) Bersih"]),
+        html.Td(format_currency(laba_bersih), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#f8f9fa'}),
+        html.Td("", style={'padding': '10px', 'border': '1px solid #dee2e6', 'backgroundColor': '#f8f9fa'}),
+        html.Td(format_currency(laba_bersih), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#f8f9fa'}),
+        html.Td("", style={'padding': '10px', 'border': '1px solid #dee2e6', 'backgroundColor': '#f8f9fa'})
+    ]))
+    
+    # Baris jumlah akhir
+    rows.append(html.Tr([
+        html.Td("", colSpan=8, style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'center', 'backgroundColor': '#e9ecef'}, children=["Jumlah"]),
+        html.Td(format_currency(total_kredit_laba_rugi), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_kredit_laba_rugi), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_debit_posisi + laba_bersih), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'}),
+        html.Td(format_currency(total_kredit_posisi + laba_bersih), style={'padding': '10px', 'border': '1px solid #dee2e6', 'fontWeight': 'bold', 'textAlign': 'right', 'backgroundColor': '#e9ecef', 'borderTop': '2px solid #000'})
+    ]))
+    
+    # Cek balancing
+    is_balanced = (total_debit_neraca == total_kredit_neraca and 
+                   total_debit_penyesuaian == total_kredit_penyesuaian and
+                   total_debit_setelah == total_kredit_setelah and
+                   total_debit_laba_rugi + laba_bersih == total_kredit_laba_rugi and
+                   total_debit_posisi + laba_bersih == total_kredit_posisi)
+    
+    status_message = html.Div([
+        html.H4("✅ NERACA LAJUR BALANCE" if is_balanced else "❌ NERACA LAJUR TIDAK BALANCE", 
+               style={'color': '#28a745' if is_balanced else '#dc3545', 'textAlign': 'center', 'marginTop': '20px'})
+    ])
+    
+    return html.Div([
+        html.H4(f"NERACA LAJUR - Periode {start_date} s/d {end_date}", style={
+            'textAlign': 'center', 
+            'color': '#007bff', 
+            'marginBottom': '20px'
+        }),
+        html.Div([
+            html.Table(
+                [header, sub_header] + rows,
+                style={
+                    'width': '100%', 
+                    'borderCollapse': 'collapse',
+                    'border': '1px solid #dee2e6',
+                    'fontSize': '11px',
+                    'overflowX': 'auto'
+                }
+            )
+        ], style={'overflowX': 'auto', 'width': '100%'}),
+        status_message
+    ])
+
+def calculate_saldo_akun_periode(jurnal_data, start_date, end_date):
+    """Hitung saldo akun untuk periode tertentu dari data jurnal"""
+    saldo_akun = {}
+    
+    # Filter jurnal berdasarkan tanggal
+    jurnal_periode = [j for j in jurnal_data if start_date <= j['tanggal'] <= end_date]
+    
+    for jurnal in jurnal_periode:
+        # Debit
+        akun_debit = jurnal['akun_debit']
+        if akun_debit not in saldo_akun:
+            saldo_akun[akun_debit] = 0
+        saldo_akun[akun_debit] += jurnal['jumlah_debit']
+        
+        # Kredit
+        akun_kredit = jurnal['akun_kredit']
+        if akun_kredit not in saldo_akun:
+            saldo_akun[akun_kredit] = 0
+        saldo_akun[akun_kredit] -= jurnal['jumlah_kredit']
+    
+    return saldo_akun
+
+def format_currency(amount):
+    """Format currency dengan pemisah ribuan"""
+    if amount == 0:
+        return ""
+    return f"Rp{amount:,.0f}"
+    
+@app.callback(
+    Output('tabel-laporan-keuangan', 'children'),
+    Input('btn-generate-laporan-keuangan', 'n_clicks'),
+    State('tanggal-laporan-keuangan', 'date'),
+    prevent_initial_call=True
+)
+def generate_laporan_keuangan_lengkap(n_clicks, tanggal):
+    if n_clicks and n_clicks > 0:
+        # Reuse functions from previous callbacks to get data
+        saldo_akun = {}
+        
+        # Process all journals
+        semua_jurnal = sibal_data.jurnal_umum + sibal_data.jurnal_penyesuaian
+        
+        for jurnal in semua_jurnal:
+            kode_debit = jurnal['kode_akun_debit']
+            if kode_debit not in saldo_akun:
+                saldo_akun[kode_debit] = {
+                    'debit': 0, 'kredit': 0, 'nama': jurnal['akun_debit'],
+                    'tipe': 'aktiva' if kode_debit.startswith('1') else 'pasiva' if kode_debit.startswith('2') else 'modal' if kode_debit.startswith('3') else 'pendapatan' if kode_debit.startswith('4') else 'beban'
+                }
+            saldo_akun[kode_debit]['debit'] += jurnal['jumlah_debit']
+            
+            kode_kredit = jurnal['kode_akun_kredit']
+            if kode_kredit not in saldo_akun:
+                saldo_akun[kode_kredit] = {
+                    'debit': 0, 'kredit': 0, 'nama': jurnal['akun_kredit'],
+                    'tipe': 'aktiva' if kode_kredit.startswith('1') else 'pasiva' if kode_kredit.startswith('2') else 'modal' if kode_kredit.startswith('3') else 'pendapatan' if kode_kredit.startswith('4') else 'beban'
+                }
+            saldo_akun[kode_kredit]['kredit'] += jurnal['jumlah_kredit']
+        
+        # Calculate financial ratios and summaries
+        aktiva_lancar = sum(data['debit'] - data['kredit'] for kode, data in saldo_akun.items() 
+                           if data['tipe'] == 'aktiva' and kode in ['1-110', '1-120', '1-130'])  # Kas, Persediaan, Perlengkapan
+        
+        aktiva_tetap = sum(data['debit'] - data['kredit'] for kode, data in saldo_akun.items() 
+                          if data['tipe'] == 'aktiva' and kode in ['1-210', '1-220', '1-230', '1-240'])  # Aset tetap
+        
+        kewajiban_lancar = sum(data['kredit'] - data['debit'] for kode, data in saldo_akun.items() 
+                              if data['tipe'] == 'pasiva' and kode in ['2-110', '2-120'])  # Utang
+        
+        modal = sum(data['kredit'] - data['debit'] for kode, data in saldo_akun.items() 
+                   if data['tipe'] == 'modal')
+        
+        pendapatan = sum(data['kredit'] - data['debit'] for kode, data in saldo_akun.items() 
+                        if data['tipe'] == 'pendapatan')
+        
+        beban = sum(data['debit'] - data['kredit'] for kode, data in saldo_akun.items() 
+                   if data['tipe'] == 'beban')
+        
+        laba_bersih = pendapatan - beban
+        
+        # Financial ratios
+        rasio_likuiditas = aktiva_lancar / kewajiban_lancar if kewajiban_lancar > 0 else float('inf')
+        margin_laba = (laba_bersih / pendapatan * 100) if pendapatan > 0 else 0
+        roa = (laba_bersih / (aktiva_lancar + aktiva_tetap) * 100) if (aktiva_lancar + aktiva_tetap) > 0 else 0
+        
+        return html.Div([
+            html.H4(f"LAPORAN KEUANGAN LENGKAP", 
+                   style={'textAlign': 'center', 'marginBottom': '10px', 'color': COLORS['primary']}),
+            html.H5(f"Periode sampai dengan {tanggal}", 
+                   style={'textAlign': 'center', 'marginBottom': '30px', 'color': COLORS['gray_600']}),
+            
+            # Laporan Laba Rugi Section
+            html.Div([
+                html.H5("1. LAPORAN LABA RUGI", style={'color': COLORS['primary'], 'borderBottom': f'2px solid {COLORS["primary"]}', 'paddingBottom': '10px'}),
+                
+                html.Div([
+                    html.Div([
+                        html.P("Pendapatan Usaha", style={'fontWeight': 'bold'}),
+                        html.P(format_rupiah(pendapatan), style={'fontSize': '1.1rem', 'color': COLORS['success']})
+                    ], style={'display': 'flex', 'justifyContent': 'space-between', 'marginBottom': '10px'}),
+                    
+                    html.Div([
+                        html.P("Beban Usaha", style={'fontWeight': 'bold'}),
+                        html.P(format_rupiah(beban), style={'fontSize': '1.1rem', 'color': COLORS['error']})
+                    ], style={'display': 'flex', 'justifyContent': 'space-between', 'marginBottom': '10px'}),
+                    
+                    html.Hr(),
+                    
+                    html.Div([
+                        html.P("LABA (RUGI) BERSIH", style={'fontWeight': 'bold', 'fontSize': '1.2rem'}),
+                        html.P(format_rupiah(laba_bersih), 
+                              style={'fontSize': '1.3rem', 'fontWeight': 'bold', 
+                                    'color': COLORS['success'] if laba_bersih >= 0 else COLORS['error']})
+                    ], style={'display': 'flex', 'justifyContent': 'space-between', 'marginTop': '10px'})
+                ], style={'backgroundColor': COLORS['gray_50'], 'padding': '20px', 'borderRadius': '10px', 'marginTop': '15px'})
+            ], style={'marginBottom': '30px'}),
+            
+            # Neraca Section
+            html.Div([
+                html.H5("2. NERACA", style={'color': COLORS['secondary'], 'borderBottom': f'2px solid {COLORS["secondary"]}', 'paddingBottom': '10px'}),
+                
+                html.Div([
+                    html.Div([
+                        html.H6("AKTIVA", style={'color': COLORS['primary']}),
+                        
+                        html.Div([
+                            html.P("Aktiva Lancar", style={'fontWeight': 'bold'}),
+                            html.P(format_rupiah(aktiva_lancar))
+                        ], style={'display': 'flex', 'justifyContent': 'space-between', 'marginBottom': '5px'}),
+                        
+                        html.Div([
+                            html.P("Aktiva Tetap", style={'fontWeight': 'bold'}),
+                            html.P(format_rupiah(aktiva_tetap))
+                        ], style={'display': 'flex', 'justifyContent': 'space-between', 'marginBottom': '5px'}),
+                        
+                        html.Hr(),
+                        
+                        html.Div([
+                            html.P("TOTAL AKTIVA", style={'fontWeight': 'bold'}),
+                            html.P(format_rupiah(aktiva_lancar + aktiva_tetap), style={'fontWeight': 'bold'})
+                        ], style={'display': 'flex', 'justifyContent': 'space-between'})
+                    ], style={'flex': 1, 'padding': '15px', 'backgroundColor': COLORS['accent_mint'], 'borderRadius': '10px', 'marginRight': '10px'}),
+                    
+                    html.Div([
+                        html.H6("PASIVA & MODAL", style={'color': COLORS['secondary']}),
+                        
+                        html.Div([
+                            html.P("Kewajiban Lancar", style={'fontWeight': 'bold'}),
+                            html.P(format_rupiah(kewajiban_lancar))
+                        ], style={'display': 'flex', 'justifyContent': 'space-between', 'marginBottom': '5px'}),
+                        
+                        html.Div([
+                            html.P("Modal", style={'fontWeight': 'bold'}),
+                            html.P(format_rupiah(modal))
+                        ], style={'display': 'flex', 'justifyContent': 'space-between', 'marginBottom': '5px'}),
+                        
+                        html.Div([
+                            html.P("Laba Ditahan", style={'fontWeight': 'bold', 'fontStyle': 'italic'}),
+                            html.P(format_rupiah(laba_bersih), style={'fontStyle': 'italic'})
+                        ], style={'display': 'flex', 'justifyContent': 'space-between', 'marginBottom': '5px'}),
+                        
+                        html.Hr(),
+                        
+                        html.Div([
+                            html.P("TOTAL PASIVA & MODAL", style={'fontWeight': 'bold'}),
+                            html.P(format_rupiah(kewajiban_lancar + modal + laba_bersih), style={'fontWeight': 'bold'})
+                        ], style={'display': 'flex', 'justifyContent': 'space-between'})
+                    ], style={'flex': 1, 'padding': '15px', 'backgroundColor': COLORS['accent_mint_light'], 'borderRadius': '10px', 'marginLeft': '10px'})
+                ], style={'display': 'flex', 'marginTop': '15px'})
+            ], style={'marginBottom': '30px'}),
+            
+            # Analisis Rasio Keuangan
+            html.Div([
+                html.H5("3. ANALISIS RASIO KEUANGAN", style={'color': COLORS['accent_teal'], 'borderBottom': f'2px solid {COLORS["accent_teal"]}', 'paddingBottom': '10px'}),
+                
+                html.Div([
+                    html.Div([
+                        html.Div([
+                            html.H6("Rasio Likuiditas", style={'color': COLORS['primary']}),
+                            html.P(f"{rasio_likuiditas:.2f}", style={'fontSize': '1.5rem', 'fontWeight': 'bold', 'color': COLORS['success'] if rasio_likuiditas >= 1 else COLORS['warning']}),
+                            html.Small("Aktiva Lancar / Kewajiban Lancar", style={'color': COLORS['gray_600']}),
+                            html.Br(),
+                            html.Small("✅ Baik" if rasio_likuiditas >= 1 else "⚠️ Perlu Perhatian", 
+                                     style={'color': COLORS['success'] if rasio_likuiditas >= 1 else COLORS['warning']})
+                        ], style={'textAlign': 'center', 'padding': '15px', 'backgroundColor': COLORS['white'], 'borderRadius': '10px', 'boxShadow': '0 2px 10px rgba(0,0,0,0.1)'})
+                    ], style={'flex': 1, 'margin': '0 10px'}),
+                    
+                    html.Div([
+                        html.Div([
+                            html.H6("Margin Laba Bersih", style={'color': COLORS['primary']}),
+                            html.P(f"{margin_laba:.1f}%", style={'fontSize': '1.5rem', 'fontWeight': 'bold', 'color': COLORS['success'] if margin_laba >= 10 else COLORS['warning'] if margin_laba >= 5 else COLORS['error']}),
+                            html.Small("(Laba Bersih / Pendapatan) × 100%", style={'color': COLORS['gray_600']}),
+                            html.Br(),
+                            html.Small("✅ Excellent" if margin_laba >= 15 else "👍 Baik" if margin_laba >= 10 else "⚠️ Cukup" if margin_laba >= 5 else "❌ Perlu Perbaikan", 
+                                     style={'color': COLORS['success'] if margin_laba >= 15 else COLORS['info'] if margin_laba >= 10 else COLORS['warning'] if margin_laba >= 5 else COLORS['error']})
+                        ], style={'textAlign': 'center', 'padding': '15px', 'backgroundColor': COLORS['white'], 'borderRadius': '10px', 'boxShadow': '0 2px 10px rgba(0,0,0,0.1)'})
+                    ], style={'flex': 1, 'margin': '0 10px'}),
+                    
+                    html.Div([
+                        html.Div([
+                            html.H6("Return on Assets (ROA)", style={'color': COLORS['primary']}),
+                            html.P(f"{roa:.1f}%", style={'fontSize': '1.5rem', 'fontWeight': 'bold', 'color': COLORS['success'] if roa >= 5 else COLORS['warning'] if roa >= 2 else COLORS['error']}),
+                            html.Small("(Laba Bersih / Total Aset) × 100%", style={'color': COLORS['gray_600']}),
+                            html.Br(),
+                            html.Small("✅ Excellent" if roa >= 8 else "👍 Baik" if roa >= 5 else "⚠️ Cukup" if roa >= 2 else "❌ Perlu Perbaikan", 
+                                     style={'color': COLORS['success'] if roa >= 8 else COLORS['info'] if roa >= 5 else COLORS['warning'] if roa >= 2 else COLORS['error']})
+                        ], style={'textAlign': 'center', 'padding': '15px', 'backgroundColor': COLORS['white'], 'borderRadius': '10px', 'boxShadow': '0 2px 10px rgba(0,0,0,0.1)'})
+                    ], style={'flex': 1, 'margin': '0 10px'})
+                ], style={'display': 'flex', 'marginTop': '15px'})
+            ], style={'marginBottom': '30px'}),
+            
+            # Ringkasan Eksekutif
+            html.Div([
+                html.H5("4. RINGKASAN EKSEKUTIF", style={'color': COLORS['accent_lavender'], 'borderBottom': f'2px solid {COLORS["accent_lavender"]}', 'paddingBottom': '10px'}),
+                
+                html.Div([
+                    html.P("🔍 **Tinjauan Kinerja:**", style={'fontWeight': 'bold'}),
+                    html.Ul([
+                        html.Li(f"Perusahaan {'mencapai laba' if laba_bersih >= 0 else 'mengalami rugi'} sebesar {format_rupiah(abs(laba_bersih))}"),
+                        html.Li(f"Margin laba bersih sebesar {margin_laba:.1f}% {'di atas rata-rata industri' if margin_laba >= 15 else 'sesuai ekspektasi' if margin_laba >= 8 else 'perlu peningkatan'}"),
+                        html.Li(f"Total aset perusahaan senilai {format_rupiah(aktiva_lancar + aktiva_tetap)}"),
+                    ]),
+                    
+                    html.P("💡 **Rekomendasi:**", style={'fontWeight': 'bold', 'marginTop': '15px'}),
+                    html.Ul([
+                        html.Li("Pertahankan pertumbuhan pendapatan dengan strategi pemasaran yang efektif"),
+                        html.Li("Optimalkan pengelolaan persediaan untuk meningkatkan likuiditas"),
+                        html.Li("Monitor beban operasional untuk efisiensi yang lebih baik"),
+                    ]) if laba_bersih >= 0 else html.Ul([
+                        html.Li("Lakukan review terhadap struktur biaya operasional"),
+                        html.Li("Tingkatkan efisiensi dalam pengelolaan persediaan"),
+                        html.Li("Evaluasi strategi penetapan harga jual"),
+                    ])
+                ], style={'backgroundColor': COLORS['gray_50'], 'padding': '20px', 'borderRadius': '10px', 'marginTop': '15px'})
+            ])
+        ])
+    
+    return html.P("Klik 'Generate Laporan Keuangan Lengkap' untuk melihat laporan", style={'color': '#6c757d'})
+
+
+if __name__ == '__main__':
+    print("🚀 Starting SIBAL Application...")
+    print("📊 Debug mode: ON")
+    print("🌐 Server will be available at: http://127.0.0.1:8051")
+    print("⏳ Please wait for server to start...")
+    
+    try:
+        app.run(debug=True, port=8051)
+        print("✅ Server started successfully!")
+    except Exception as e:
+        print(f"❌ Error starting server: {e}")
+        print("💡 Try changing port to 8052")
diff --git a/sibal_data.json b/sibal_data.json
new file mode 100644
index 0000000..27799bc
--- /dev/null
+++ b/sibal_data.json
@@ -0,0 +1,301 @@
+{
+  "transaksi_pemasukan": [
+    {
+      "tanggal": "2025-11-18",
+      "jenis": "penjualan_ikan",
+      "jumlah": 60000,
+      "quantity": 5,
+      "hpp": 10000,
+      "keterangan": "bawal",
+      "ref": "TR",
+      "tipe": "pemasukan"
+    }
+  ],
+  "transaksi_pengeluaran": [
+    {
+      "tanggal": "2025-11-18",
+      "jenis": "pembelian_persediaan",
+      "kode_barang": "IK001",
+      "jenis_aset": "",
+      "jumlah": 30000,
+      "quantity": 200,
+      "metode_bayar": "tunai",
+      "supplier": "",
+      "keterangan": "beli",
+      "ref": "tr",
+      "tipe": "pengeluaran"
+    },
+    {
+      "tanggal": "2025-11-18",
+      "jenis": "pembelian_aset",
+      "kode_barang": "",
+      "jenis_aset": "tanah",
+      "jumlah": 2100000000,
+      "quantity": 0,
+      "metode_bayar": "tunai",
+      "supplier": "",
+      "keterangan": "Pengeluaran - pembelian_aset",
+      "ref": "TR",
+      "tipe": "pengeluaran"
+    },
+    {
+      "tanggal": "2025-11-18",
+      "jenis": "pembelian_persediaan",
+      "kode_barang": "IK001",
+      "jumlah": 300000,
+      "quantity": 100,
+      "metode_bayar": "kredit",
+      "supplier": "harni",
+      "keterangan": "beli",
+      "ref": "TR",
+      "tipe": "pengeluaran"
+    }
+  ],
+  "jurnal_umum": [
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "bawal",
+      "ref": "TR",
+      "akun_debit": "Kas",
+      "jumlah_debit": 60000,
+      "akun_kredit": "Pendapatan",
+      "jumlah_kredit": 60000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "HPP - bawal",
+      "ref": "TR-HPP",
+      "akun_debit": "HPP",
+      "jumlah_debit": 50000,
+      "akun_kredit": "Persediaan",
+      "jumlah_kredit": 50000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "beli",
+      "ref": "tr",
+      "akun_debit": "Persediaan",
+      "jumlah_debit": 30000,
+      "akun_kredit": "Kas",
+      "jumlah_kredit": 30000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "beli",
+      "ref": "tr",
+      "akun_debit": "Persediaan",
+      "jumlah_debit": 30000,
+      "akun_kredit": "Kas",
+      "jumlah_kredit": 30000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "Pengeluaran - pembelian_aset",
+      "ref": "TR",
+      "akun_debit": "Tanah",
+      "jumlah_debit": 2100000000,
+      "akun_kredit": "Kas",
+      "jumlah_kredit": 2100000000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "Pencatatan Kendaraan",
+      "ref": "AST-KENDARAAN",
+      "akun_debit": "kendaraan",
+      "jumlah_debit": 150000000,
+      "akun_kredit": "Kas",
+      "jumlah_kredit": 150000000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "beli",
+      "ref": "tr",
+      "akun_debit": "Persediaan",
+      "jumlah_debit": 30000,
+      "akun_kredit": "Kas",
+      "jumlah_kredit": 30000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "Pengeluaran - pembelian_aset",
+      "ref": "TR",
+      "akun_debit": "Beban Lainnya",
+      "jumlah_debit": 2100000000,
+      "akun_kredit": "Kas",
+      "jumlah_kredit": 2100000000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "beli",
+      "ref": "TR",
+      "akun_debit": "Persediaan",
+      "jumlah_debit": 300000,
+      "akun_kredit": "Utang",
+      "jumlah_kredit": 300000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "beli",
+      "ref": "tr",
+      "akun_debit": "Persediaan",
+      "jumlah_debit": 30000,
+      "akun_kredit": "Kas",
+      "jumlah_kredit": 30000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "Pengeluaran - pembelian_aset",
+      "ref": "TR",
+      "akun_debit": "Tanah",
+      "jumlah_debit": 2100000000,
+      "akun_kredit": "Kas",
+      "jumlah_kredit": 2100000000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "beli",
+      "ref": "TR",
+      "akun_debit": "Persediaan",
+      "jumlah_debit": 300000,
+      "akun_kredit": "Utang",
+      "jumlah_kredit": 300000
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "Akumulasi Utang Supplier",
+      "ref": "UTG-001",
+      "akun_debit": "Persediaan",
+      "jumlah_debit": 300000,
+      "akun_kredit": "Utang",
+      "jumlah_kredit": 300000
+    }
+  ],
+  "jurnal_penyesuaian": [
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "Penyusutan kendaraan tahun ke-3",
+      "ref": "PST-KENDARAAN-3",
+      "akun_debit": "Beban Penyusutan Kendaraan",
+      "jumlah_debit": 30000000.0,
+      "akun_kredit": "Akumulasi Penyusutan Kendaraan",
+      "jumlah_kredit": 30000000.0
+    },
+    {
+      "tanggal": "2025-11-18",
+      "keterangan": "Penyusutan kendaraan tahun ke-3",
+      "ref": "PST-KENDARAAN-3",
+      "akun_debit": "Beban Penyusutan Kendaraan",
+      "jumlah_debit": 30000000.0,
+      "akun_kredit": "Akumulasi Penyusutan Kendaraan",
+      "jumlah_kredit": 30000000.0
+    }
+  ],
+  "buku_besar": {
+    "kas": [],
+    "pendapatan": [],
+    "persediaan": [],
+    "utang": [],
+    "hpp": [],
+    "pendapatan_tiket": [],
+    "tanah": [],
+    "bangunan_gazebo": [],
+    "kendaraan": [],
+    "peralatan": [],
+    "akumulasi_penyusutan_bangunan": [],
+    "akumulasi_penyusutan_kendaraan": [],
+    "akumulasi_penyusutan_peralatan": [],
+    "beban_gaji": [],
+    "beban_listrik": [],
+    "beban_penyusutan_bangunan": [],
+    "beban_penyusutan_kendaraan": [],
+    "beban_penyusutan_peralatan": [],
+    "beban_lainnya": []
+  },
+  "buku_besar_pembantu": {
+    "harni": [
+      {
+        "tanggal": "2025-11-18",
+        "keterangan": "pembelian_persediaan - beli",
+        "debit": 0,
+        "kredit": 300000,
+        "saldo": 300000
+      }
+    ]
+  },
+  "kartu_persediaan": [
+    {
+      "tanggal": "2025-11-18",
+      "kode_barang": "IK001",
+      "nama_barang": "Ikan Bawal Segar",
+      "masuk_qty": 0,
+      "masuk_harga": 0,
+      "masuk_total": 0,
+      "keluar_qty": 5,
+      "keluar_harga": 10000,
+      "keluar_total": 50000,
+      "saldo_qty": -5,
+      "saldo_harga": 10000,
+      "saldo_total": -50000,
+      "keterangan": "Penjualan - bawal"
+    },
+    {
+      "tanggal": "2025-11-18",
+      "kode_barang": "IK001",
+      "nama_barang": "Ikan Bawal Segar",
+      "masuk_qty": 200,
+      "masuk_harga": 150.0,
+      "masuk_total": 30000,
+      "keluar_qty": 0,
+      "keluar_harga": 0,
+      "keluar_total": 0,
+      "saldo_qty": 200,
+      "saldo_harga": 150.0,
+      "saldo_total": 30000,
+      "keterangan": "Pembelian - beli"
+    },
+    {
+      "tanggal": "2025-11-18",
+      "kode_barang": "IK001",
+      "nama_barang": "Ikan Bawal Segar",
+      "masuk_qty": 100,
+      "masuk_harga": 3000.0,
+      "masuk_total": 300000,
+      "keluar_qty": 0,
+      "keluar_harga": 0,
+      "keluar_total": 0,
+      "saldo_qty": 100,
+      "saldo_harga": 3000.0,
+      "saldo_total": 300000,
+      "keterangan": "Pembelian - beli"
+    }
+  ],
+  "suppliers": [
+    "harni"
+  ],
+  "aset_tetap": {
+    "tanah": {
+      "nilai_awal": 2100000000,
+      "penyusutan": 0,
+      "masa_manfaat": 0,
+      "tahun_pembelian": 2025
+    },
+    "bangunan_gazebo": {
+      "nilai_awal": 0,
+      "penyusutan": 0,
+      "masa_manfaat": 10,
+      "tahun_pembelian": 2025
+    },
+    "kendaraan": {
+      "nilai_awal": 150000000,
+      "penyusutan": 60000000.0,
+      "masa_manfaat": 5,
+      "tahun_pembelian": 2021
+    },
+    "peralatan": {
+      "nilai_awal": 0,
+      "penyusutan": 0,
+      "masa_manfaat": 3,
+      "tahun_pembelian": 2025
+    }
+  }
+}
\ No newline at end of file
diff --git a/text b/text
new file mode 100644
index 0000000..d1edaa4
--- /dev/null
+++ b/text
@@ -0,0 +1,8 @@
+cd 'C:\Users\ilham\Downloads\Projek-SIBAL-main\Projek-SIBAL-main'
+python -m venv .venv
+Set-ExecutionPolicy -ExecutionPolicy RemoteSigned -Scope Process -Force
+.\.venv\Scripts\Activate.ps1
+pip install -r requirements.txt
+pip install authlib
+pip freeze > requirements.txt
+python sibal.py
\ No newline at end of file