diff --git a/app/Jobs/GenerateClosingBalanceReportJob.php b/app/Jobs/GenerateClosingBalanceReportJob.php
index 700dc5d..f5d68be 100644
--- a/app/Jobs/GenerateClosingBalanceReportJob.php
+++ b/app/Jobs/GenerateClosingBalanceReportJob.php
@@ -3,20 +3,18 @@
 namespace Modules\Webstatement\Jobs;
 
 use Illuminate\Bus\Queueable;
-use Illuminate\Contracts\Queue\ShouldQueue;
+use Illuminate\Queue\{InteractsWithQueue, SerializesModels};
 use Illuminate\Foundation\Bus\Dispatchable;
-use Illuminate\Queue\InteractsWithQueue;
-use Illuminate\Queue\SerializesModels;
-use Illuminate\Support\Facades\DB;
-use Illuminate\Support\Facades\Log;
-use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Facades\{DB, Log, Storage};
 use Carbon\Carbon;
 use Exception;
-use Modules\Webstatement\Models\AccountBalance;
-use Modules\Webstatement\Models\ClosingBalanceReportLog;
-use Modules\Webstatement\Models\ProcessedClosingBalance;
-use Modules\Webstatement\Models\StmtEntry;
-use Modules\Webstatement\Models\StmtEntryDetail;
+use Modules\Webstatement\Models\{
+    AccountBalance,
+    ClosingBalanceReportLog,
+    ProcessedClosingBalance,
+    StmtEntry,
+    StmtEntryDetail
+};
 
 /**
  * Job untuk generate laporan closing balance dengan optimasi performa
@@ -338,12 +336,12 @@ class GenerateClosingBalanceReportJob implements ShouldQueue
      * Membangun query transaksi menggunakan relasi Eloquent murni
      */
     /**
-     * Build transaction query dengan eliminasi duplicate yang efektif
+     * Build transaction query dengan eliminasi duplicate yang efektif menggunakan subquery
      * Membangun query transaksi dengan menghilangkan duplicate trans_reference dan amount_lcy
      */
     private function buildTransactionQuery()
     {
-        Log::info('Building transaction query with duplicate elimination', [
+        Log::info('Building transaction query with effective duplicate elimination', [
             'group_name' => $this->groupName,
             'account_number' => $this->accountNumber,
             'period' => $this->period
@@ -352,13 +350,25 @@ class GenerateClosingBalanceReportJob implements ShouldQueue
         $modelClass = $this->getModelByGroup();
         $tableName = (new $modelClass)->getTable();
 
-        // PERBAIKAN: Gunakan groupBy untuk benar-benar menghilangkan duplicate
+        // SOLUSI: Gunakan subquery untuk mendapatkan ID unik dari setiap kombinasi trans_reference + amount_lcy
+        $uniqueIds = DB::table($tableName)
+            ->select(DB::raw('MIN(id) as min_id'))
+            ->where('account_number', $this->accountNumber)
+            ->where('booking_date', $this->period)
+            ->groupBy('trans_reference', 'amount_lcy', 'booking_date')
+            ->pluck('min_id');
+
+        Log::info('Unique transaction IDs identified', [
+            'total_unique_transactions' => $uniqueIds->count()
+        ]);
+
+        // Query hanya transaksi dengan ID yang unik
         $query = $modelClass::select([
-                DB::raw('MIN(id) as id'), // Ambil ID terkecil untuk setiap group
+                'id',
                 'trans_reference',
                 'booking_date',
                 'amount_lcy',
-                DB::raw('MIN(date_time) as date_time') // Ambil date_time terkecil untuk konsistensi
+                'date_time'
             ])
             ->with([
                 'ft' => function($query) {
@@ -372,44 +382,28 @@ class GenerateClosingBalanceReportJob implements ShouldQueue
                     $query->select('id', 'date_time');
                 }
             ])
-            ->where('account_number', $this->accountNumber)
-            ->where('booking_date', $this->period)
-            // KUNCI: GroupBy untuk menghilangkan duplicate berdasarkan trans_reference dan amount_lcy
-            ->groupBy('trans_reference', 'amount_lcy', 'booking_date')
+            ->whereIn('id', $uniqueIds)
             ->orderBy('booking_date')
             ->orderBy('date_time');
 
-        Log::info('Transaction query with duplicate elimination built successfully', [
+        Log::info('Transaction query with effective duplicate elimination built successfully', [
             'model_class' => $modelClass,
-            'table_name' => $tableName
+            'table_name' => $tableName,
+            'unique_transactions' => $uniqueIds->count()
         ]);
 
         return $query;
     }
 
     /**
-     * Prepare processed closing balance data dengan validasi duplicate
-     * Mempersiapkan data closing balance dengan validasi untuk mencegah duplicate
+     * Prepare processed closing balance data tanpa validasi duplicate (sudah dieliminasi di query)
+     * Mempersiapkan data closing balance tanpa perlu validasi duplicate lagi
      */
     private function prepareProcessedClosingBalanceData($transactions, &$runningBalance, &$sequenceNo): array
     {
         $processedData = [];
-        $seenTransactions = []; // Track untuk mencegah duplicate di level aplikasi
 
         foreach ($transactions as $transaction) {
-            // VALIDASI: Cek duplicate di level aplikasi sebagai safety net
-            $duplicateKey = $transaction->trans_reference . '|' . $transaction->amount_lcy;
-
-            if (isset($seenTransactions[$duplicateKey])) {
-                Log::warning('Duplicate transaction detected and skipped', [
-                    'trans_reference' => $transaction->trans_reference,
-                    'amount_lcy' => $transaction->amount_lcy,
-                    'duplicate_key' => $duplicateKey
-                ]);
-                continue; // Skip duplicate
-            }
-
-            $seenTransactions[$duplicateKey] = true;
             $sequenceNo++;
 
             // Process transaction data
@@ -458,9 +452,8 @@ class GenerateClosingBalanceReportJob implements ShouldQueue
             ];
         }
 
-        Log::info('Processed closing balance data prepared', [
-            'total_records' => count($processedData),
-            'duplicates_skipped' => count($seenTransactions) - count($processedData)
+        Log::info('Processed closing balance data prepared without duplicates', [
+            'total_records' => count($processedData)
         ]);
 
         return $processedData;