diff --git a/app/Jobs/GenerateClosingBalanceReportJob.php b/app/Jobs/GenerateClosingBalanceReportJob.php
index 77ed5a3..5f355c9 100644
--- a/app/Jobs/GenerateClosingBalanceReportJob.php
+++ b/app/Jobs/GenerateClosingBalanceReportJob.php
@@ -44,8 +44,7 @@
         /**
          * Execute the job dengan optimasi performa
          */
-        public function handle()
-        : void
+        public function handle(): void
         {
             $reportLog = ClosingBalanceReportLog::find($this->reportLogId);
 
@@ -62,44 +61,41 @@
                     'report_log_id'  => $this->reportLogId
                 ]);
 
-                DB::beginTransaction();
-
                 // Update status to processing
                 $reportLog->update([
                     'status'     => 'processing',
                     'updated_at' => now()
                 ]);
 
-                // Step 1: Process and save to database (fast)
-                $this->processAndSaveClosingBalanceData();
+                // Gunakan satu transaksi untuk seluruh proses
+                DB::transaction(function () use ($reportLog) {
+                    // Step 1: Process and save to database (fast)
+                    $this->processAndSaveClosingBalanceData();
 
-                // Step 2: Export from database to CSV (fast)
-                $filePath = $this->exportFromDatabaseToCsv();
+                    // Step 2: Export from database to CSV (fast)
+                    $filePath = $this->exportFromDatabaseToCsv();
 
-                // Get record count from database
-                $recordCount = $this->getProcessedRecordCount();
+                    // Get record count from database
+                    $recordCount = $this->getProcessedRecordCount();
 
-                // Update report log with success
-                $reportLog->update([
-                    'status'       => 'completed',
-                    'file_path'    => $filePath,
-                    'file_size'    => Storage::disk($this->disk)->size($filePath),
-                    'record_count' => $recordCount,
-                    'updated_at'   => now()
-                ]);
+                    // Update report log with success
+                    $reportLog->update([
+                        'status'       => 'completed',
+                        'file_path'    => $filePath,
+                        'file_size'    => Storage::disk($this->disk)->size($filePath),
+                        'record_count' => $recordCount,
+                        'updated_at'   => now()
+                    ]);
 
-                DB::commit();
-
-                Log::info('Optimized closing balance report generation completed successfully', [
-                    'account_number' => $this->accountNumber,
-                    'period'         => $this->period,
-                    'file_path'      => $filePath,
-                    'record_count'   => $recordCount
-                ]);
+                    Log::info('Optimized closing balance report generation completed successfully', [
+                        'account_number' => $this->accountNumber,
+                        'period'         => $this->period,
+                        'file_path'      => $filePath,
+                        'record_count'   => $recordCount
+                    ]);
+                });
 
             } catch (Exception $e) {
-                DB::rollback();
-
                 Log::error('Error generating optimized closing balance report', [
                     'account_number' => $this->accountNumber,
                     'period'         => $this->period,
@@ -121,8 +117,7 @@
          * Process and save closing balance data to database dengan proteksi duplikasi
          * Memproses dan menyimpan data closing balance dengan perlindungan terhadap duplikasi
          */
-        private function processAndSaveClosingBalanceData()
-        : void
+        private function processAndSaveClosingBalanceData(): void
         {
             $criteria = [
                 'account_number' => $this->accountNumber,
@@ -130,62 +125,41 @@
                 'group_name'     => $this->groupName
             ];
 
-            DB::beginTransaction();
+            // HAPUS DB::beginTransaction() - sudah ada di handle()
 
-            try {
-                // Sederhana: hapus data existing terlebih dahulu seperti ExportStatementJob
-                $this->deleteExistingProcessedData($criteria);
+            // Sederhana: hapus data existing terlebih dahulu seperti ExportStatementJob
+            $this->deleteExistingProcessedData($criteria);
 
-                // Get opening balance
-                $runningBalance = $this->getOpeningBalance();
-                $sequenceNo     = 0;
+            // Get opening balance
+            $runningBalance = $this->getOpeningBalance();
+            $sequenceNo     = 0;
 
-                Log::info('Starting to process closing balance data', [
-                    'opening_balance' => $runningBalance,
-                    'criteria'        => $criteria
-                ]);
+            Log::info('Starting to process closing balance data', [
+                'opening_balance' => $runningBalance,
+                'criteria'        => $criteria
+            ]);
 
-                // Build query yang sederhana tanpa eliminasi duplicate rumit
-                $query = $this->buildTransactionQuery();
+            // Build query yang sederhana tanpa eliminasi duplicate rumit
+            $query = $this->buildTransactionQuery();
 
-                // Proses dan insert data langsung seperti ExportStatementJob
-                $query->chunk($this->chunkSize, function ($transactions) use (&$runningBalance, &$sequenceNo) {
-                    $processedData = $this->prepareProcessedClosingBalanceData($transactions, $runningBalance, $sequenceNo);
+            // Proses dan insert data dengan batch updateOrCreate untuk efisiensi
+            $query->chunk($this->chunkSize, function ($transactions) use (&$runningBalance, &$sequenceNo) {
+                $processedData = $this->prepareProcessedClosingBalanceData($transactions, $runningBalance, $sequenceNo);
 
-                    if (!empty($processedData)) {
-                        foreach ($processedData as $data) {
-                            ProcessedClosingBalance::updateOrCreate(
-                                [
-                                    'account_number' => $data['account_number'],
-                                    'period' => $data['period'],
-                                    'trans_reference' => $data['trans_reference'],
-                                    'amount_lcy' => $data['amount_lcy'],
-                                ],
-                                $data
-                            );
-                        }
-                    }
-                });
+                if (!empty($processedData)) {
+                    // Gunakan batch processing untuk updateOrCreate
+                    $this->batchUpdateOrCreate($processedData);
+                }
+            });
 
-                DB::commit();
+            // HAPUS DB::commit() - akan di-handle di handle()
 
-                $recordCount = $this->getProcessedRecordCount();
-                Log::info('Closing balance data processing completed successfully', [
-                    'final_sequence' => $sequenceNo,
-                    'final_balance'  => $runningBalance,
-                    'record_count'   => $recordCount
-                ]);
-
-            } catch (Exception $e) {
-                DB::rollback();
-
-                Log::error('Error in processAndSaveClosingBalanceData', [
-                    'error'    => $e->getMessage(),
-                    'criteria' => $criteria
-                ]);
-
-                throw $e;
-            }
+            $recordCount = $this->getProcessedRecordCount();
+            Log::info('Closing balance data processing completed successfully', [
+                'final_sequence' => $sequenceNo,
+                'final_balance'  => $runningBalance,
+                'record_count'   => $recordCount
+            ]);
         }
 
         /**
@@ -601,4 +575,67 @@
                 'criteria'      => $criteria
             ]);
         }
+
+        /**
+         * Batch update or create untuk mengurangi jumlah query dan lock
+         * Menggunakan pendekatan yang lebih efisien untuk menghindari max_lock_per_transaction
+         */
+        private function batchUpdateOrCreate(array $processedData): void
+        {
+            Log::info('Starting batch updateOrCreate', [
+                'batch_size' => count($processedData)
+            ]);
+
+            // Kumpulkan semua trans_reference yang akan diproses
+            $transReferences = collect($processedData)->pluck('trans_reference')->toArray();
+
+            // Ambil data yang sudah ada dalam satu query
+            $existingRecords = ProcessedClosingBalance::where('account_number', $this->accountNumber)
+                ->where('period', $this->period)
+                ->where('group_name', $this->groupName)
+                ->whereIn('trans_reference', $transReferences)
+                ->get()
+                ->keyBy(function ($item) {
+                    return $item->trans_reference . '_' . $item->amount_lcy;
+                });
+
+            $toInsert = [];
+            $toUpdate = [];
+
+            foreach ($processedData as $data) {
+                $key = $data['trans_reference'] . '_' . $data['amount_lcy'];
+
+                if ($existingRecords->has($key)) {
+                    // Record sudah ada, siapkan untuk update
+                    $existingRecord = $existingRecords->get($key);
+                    $toUpdate[] = [
+                        'id' => $existingRecord->id,
+                        'data' => $data
+                    ];
+                } else {
+                    // Record baru, siapkan untuk insert
+                    $toInsert[] = $data;
+                }
+            }
+
+            // Batch insert untuk record baru
+            if (!empty($toInsert)) {
+                DB::table('processed_closing_balances')->insert($toInsert);
+                Log::info('Batch insert completed', ['count' => count($toInsert)]);
+            }
+
+            // Batch update untuk record yang sudah ada
+            if (!empty($toUpdate)) {
+                foreach ($toUpdate as $updateItem) {
+                    ProcessedClosingBalance::where('id', $updateItem['id'])
+                        ->update($updateItem['data']);
+                }
+                Log::info('Batch update completed', ['count' => count($toUpdate)]);
+            }
+
+            Log::info('Batch updateOrCreate completed successfully', [
+                'inserted' => count($toInsert),
+                'updated' => count($toUpdate)
+            ]);
+        }
     }