diff --git a/sql.txt b/sql.txt
index e5366d7..92dec29 100644
--- a/sql.txt
+++ b/sql.txt
@@ -130,4 +130,51 @@ AND I_IDRSK NOT IN (SELECT RSK_ID FROM AKB_BELANJA WHERE TAHUN = 2023);
 
 BEGIN
 DBMS_SNAPSHOT.REFRESH('Name here');
-END;
\ No newline at end of file
+END;
+
+INSERT INTO AKB_PENDAPATAN( 
+	TAHUN,
+	SKPD_ID,
+	KODE_REKENING,
+	NAMA_REKENING,
+ 	PAGU,
+	BULAN1,
+	BULAN2,
+	BULAN3,
+	BULAN4,
+	BULAN5,
+	BULAN6,
+	BULAN7,
+	BULAN8,
+	BULAN9,
+	BULAN10,
+	BULAN11,
+	BULAN12
+)
+SELECT 
+	TAHUN,
+	UNITKERJA_ID,
+	KODEREKENING,
+	NAMAREKENING,
+	REK_ANGGARAN,
+	BULAN1,
+	BULAN2,
+	BULAN3,
+	BULAN4,
+	BULAN5,
+	BULAN6,
+	BULAN7,
+	BULAN8,
+	BULAN9,
+	BULAN10,
+	BULAN11,
+	BULAN12
+FROM BAPEDA_BUDGETING.SPB_PENDAPATANAKB_24@EBUDGETING 
+WHERE TAHUN = 2024
+AND NOT EXISTS (
+	SELECT 1
+	FROM AKB_PENDAPATAN dest
+	WHERE TAHUN = 2024  
+	AND UNITKERJA_ID = dest.SKPD_ID
+	AND KODEREKENING = dest.KODE_REKENING
+);
\ No newline at end of file