$sql = "select KDAKUN, sum(jumlah) as pagu_akun from {$table}  WHERE THANG = '{$th}' AND KDSATKER = '{$kdsatker}' group by KDAKUN";
        $aAkun = mysql_query($sql);
        while ($Akun = mysql_fetch_array($aAkun)) {
            $real_satker_triwulan_akun = real_satker_triwulan_akun($th, $col[0][$k], $kdtriwulan, $Akun['KDAKUN']);
            $real_satker_sdtriwulan_akun = real_satker_sdtriwulan_akun($th, $col[0][$k], $kdtriwulan, $Akun['KDAKUN']);
            ?>
    <tr class="<?php 
            echo $class;
            ?>
">
      <td align="center" valign="top"><font color="#0000FF"><?php 
            echo $Akun['KDAKUN'];
            ?>
</font></td>
      <td align="left"><font color="#0000FF"><?php 
            echo nm_akun($Akun['KDAKUN']);
            ?>
</font></td>
      <td align="right" valign="top"><font color="#0000FF"><?php 
            echo number_format($Akun['pagu_akun'], "0", ",", ".");
            ?>
</font></td>
      <td align="right" valign="top"><font color="#0000FF"><?php 
            echo number_format($real_satker_triwulan_akun, "0", ",", ".");
            ?>
</font></td>
      <td align="right" valign="top"><font color="#0000FF"><?php 
            echo number_format($real_satker_sdtriwulan_akun, "0", ",", ".");
            ?>
</font></td>
      <td align="center" valign="top"><?php 
        }
        ?>
    <tr class="<?php 
        echo $class;
        ?>
">
      <?php 
        $real_menteri_triwulan_akun = real_menteri_triwulan_akun($th, $kdtriwulan, $col[0][$k]);
        $real_menteri_sdtriwulan_akun = real_menteri_sdtriwulan_akun($th, $kdtriwulan, $col[0][$k]);
        ?>
      <td width="6%" align="center" valign="top"><strong><?php 
        echo $col[0][$k];
        ?>
</strong></td>
      <td width="54%" align="left"><strong><?php 
        echo nm_akun($col[0][$k]);
        ?>
</strong></td>
      <td width="12%" align="right" valign="top"><strong><?php 
        echo number_format($col[1][$k], "0", ",", ".");
        ?>
</strong></td>
      <td width="11%" align="right" valign="top"><strong><?php 
        echo number_format($real_menteri_triwulan_akun, "0", ",", ".");
        ?>
</strong></td>
      <td width="11%" align="right" valign="top"><strong><?php 
        echo number_format($real_menteri_sdtriwulan_akun, "0", ",", ".");
        ?>
</strong></td>
      <td width="7%" align="center" valign="top"><?php 
    <?php 
            $sql = "select kdakun,nilmak from {$table_2} WHERE thang = '{$th}' and kdsatker = '{$kdsatker}' and nospm = '{$SPM['nospm']}' order by kdakun";
            $aAkun = mysql_query($sql);
            while ($Akun = mysql_fetch_array($aAkun)) {
                ?>
    <tr class="<?php 
                echo $class;
                ?>
"> 
      <td align="center">&nbsp;</td>
      <td align="center"><?php 
                echo $Akun['kdakun'];
                ?>
</td>
      <td align="left"><?php 
                echo nm_akun($Akun['kdakun']);
                ?>
&nbsp;</td>
      <td align="right"><?php 
                echo number_format($Akun['nilmak'], "0", ",", ".");
                ?>
</td>
      <td align="right">&nbsp;</td>
    </tr>
    <?php 
            }
            # SP2D
        }
        # AKUN
    }
    # OUTPUT
                $real_9 = realisasi_akun_bl($th, $kdsatker, $kdgiat, $kdoutput, $kdakun, 9) / 1000;
                $real_10 = realisasi_akun_bl($th, $kdsatker, $kdgiat, $kdoutput, $kdakun, 10) / 1000;
                $real_11 = realisasi_akun_bl($th, $kdsatker, $kdgiat, $kdoutput, $kdakun, 11) / 1000;
                $real_12 = realisasi_akun_bl($th, $kdsatker, $kdgiat, $kdoutput, $kdakun, 12) / 1000;
                ?>
    <tr class="<?php 
                echo $class;
                ?>
"> 
      <td rowspan="2" align="center" valign="top"><font color="#0000FF"><strong><?php 
                echo $kdakun;
                ?>
</strong></font><br>
	  </td>
      <td rowspan="2" align="left" valign="top"><font color="#0000FF"><strong><?php 
                echo nm_akun($kdakun);
                ?>
&nbsp;</strong></font></td>
      <td align="right" valign="top"><font color="#0000FF"><strong><?php 
                echo number_format($Akun['pagu_akun'] / 1000, "0", ",", ".");
                ?>
</strong></font></td>
      <td rowspan="2" align="right" valign="middle"><font color="#0000FF"><strong><?php 
                echo number_format($real / ($Akun['pagu_akun'] / 1000) * 100, "2", ",", ".");
                ?>
</strong></font></td>
      <td align="right" valign="top"><font color="#0000FF"><strong><?php 
                echo number_format($Akun['jan'] / 1000, "0", ",", ".");
                ?>
</strong></font></td>
      <td align="right" valign="top"><font color="#0000FF"><strong><?php