diff --git a/app/Jobs/GenerateClosingBalanceReportJob.php b/app/Jobs/GenerateClosingBalanceReportJob.php
index 6e290c7..b48c194 100644
--- a/app/Jobs/GenerateClosingBalanceReportJob.php
+++ b/app/Jobs/GenerateClosingBalanceReportJob.php
@@ -3,7 +3,7 @@
 namespace Modules\Webstatement\Jobs;
 
 use Illuminate\Bus\Queueable;
-use Illuminate\Contracts\Queue\ShouldQueue
+use Illuminate\Contracts\Queue\ShouldQueue;
 use Illuminate\Queue\{InteractsWithQueue, SerializesModels};
 use Illuminate\Foundation\Bus\Dispatchable;
 use Illuminate\Support\Facades\{DB, Log, Storage};
@@ -209,6 +209,7 @@ class GenerateClosingBalanceReportJob implements ShouldQueue
         }
     }
 
+
     /**
      * Delete existing processed data dengan verifikasi lengkap
      * Menghapus data processed yang sudah ada dengan verifikasi untuk memastikan tidak ada sisa
@@ -297,6 +298,174 @@ class GenerateClosingBalanceReportJob implements ShouldQueue
         Log::info('No duplicates found after insert - verification passed', $criteria);
     }
 
+    /**
+     * Export from database to CSV (very fast)
+     */
+    private function exportFromDatabaseToCsv(): string
+    {
+        Log::info('Starting CSV export from database for closing balance report', [
+            'account_number' => $this->accountNumber,
+            'period' => $this->period,
+            'group_name' => $this->groupName
+        ]);
+
+        // Create directory structure
+        $basePath = "closing_balance_reports";
+        $accountPath = "{$basePath}/{$this->accountNumber}";
+
+        Storage::disk($this->disk)->makeDirectory($basePath);
+        Storage::disk($this->disk)->makeDirectory($accountPath);
+
+        // Generate filename
+        $fileName = "closing_balance_{$this->accountNumber}_{$this->period}_{$this->groupName}.csv";
+        $filePath = "{$accountPath}/{$fileName}";
+
+        // Delete existing file if exists
+        if (Storage::disk($this->disk)->exists($filePath)) {
+            Storage::disk($this->disk)->delete($filePath);
+        }
+
+        // Create CSV header
+        $csvHeader = [
+            'NO',
+            'TRANS_REFERENCE',
+            'BOOKING_DATE',
+            'TRANSACTION_DATE',
+            'AMOUNT_LCY',
+            'DEBIT_ACCT_NO',
+            'DEBIT_VALUE_DATE',
+            'DEBIT_AMOUNT',
+            'CREDIT_ACCT_NO',
+            'BIF_RCV_ACCT',
+            'BIF_RCV_NAME',
+            'CREDIT_VALUE_DATE',
+            'CREDIT_AMOUNT',
+            'AT_UNIQUE_ID',
+            'BIF_REF_NO',
+            'ATM_ORDER_ID',
+            'RECIPT_NO',
+            'API_ISS_ACCT',
+            'API_BENFF_ACCT',
+            'AUTHORISER',
+            'REMARKS',
+            'PAYMENT_DETAILS',
+            'REF_NO',
+            'MERCHANT_ID',
+            'TERM_ID',
+            'CLOSING_BALANCE'
+        ];
+
+        $csvContent = implode('|', $csvHeader) . "\n";
+        Storage::disk($this->disk)->put($filePath, $csvContent);
+
+        // Export data from database in chunks dengan ordering berdasarkan booking_date dan date_time
+        ProcessedClosingBalance::where('account_number', $this->accountNumber)
+            ->where('period', $this->period)
+            ->where('group_name', $this->groupName)
+            ->orderBy('booking_date')
+            ->orderBy('transaction_date') // Menggunakan transaction_date yang sudah dikonversi dari date_time
+            ->chunk($this->chunkSize, function ($records) use ($filePath) {
+                $csvContent = '';
+                foreach ($records as $record) {
+                    $csvRow = [
+                        $record->sequence_no,
+                        $record->trans_reference ?? '',
+                        $record->booking_date ?? '',
+                        $record->transaction_date ?? '',
+                        $record->amount_lcy ?? '',
+                        $record->debit_acct_no ?? '',
+                        $record->debit_value_date ?? '',
+                        $record->debit_amount ?? '',
+                        $record->credit_acct_no ?? '',
+                        $record->bif_rcv_acct ?? '',
+                        $record->bif_rcv_name ?? '',
+                        $record->credit_value_date ?? '',
+                        $record->credit_amount ?? '',
+                        $record->at_unique_id ?? '',
+                        $record->bif_ref_no ?? '',
+                        $record->atm_order_id ?? '',
+                        $record->recipt_no ?? '',
+                        $record->api_iss_acct ?? '',
+                        $record->api_benff_acct ?? '',
+                        $record->authoriser ?? '',
+                        $record->remarks ?? '',
+                        $record->payment_details ?? '',
+                        $record->ref_no ?? '',
+                        $record->merchant_id ?? '',
+                        $record->term_id ?? '',
+                        $record->closing_balance ?? ''
+                    ];
+
+                    $csvContent .= implode('|', $csvRow) . "\n";
+                }
+
+                if (!empty($csvContent)) {
+                    Storage::disk($this->disk)->append($filePath, $csvContent);
+                }
+            });
+
+        // Verify file creation
+        if (!Storage::disk($this->disk)->exists($filePath)) {
+            throw new Exception("Failed to create CSV file: {$filePath}");
+        }
+
+        Log::info('CSV export from database completed successfully', [
+            'file_path' => $filePath,
+            'file_size' => Storage::disk($this->disk)->size($filePath)
+        ]);
+
+        return $filePath;
+    }
+
+    /**
+     * Get processed record count
+     */
+    private function getProcessedRecordCount(): int
+    {
+        return ProcessedClosingBalance::where('account_number', $this->accountNumber)
+            ->where('period', $this->period)
+            ->where('group_name', $this->groupName)
+            ->count();
+    }
+
+    /**
+     * Get opening balance from account balance table
+     * Mengambil saldo awal dari tabel account balance
+     */
+    private function getOpeningBalance(): float
+    {
+        Log::info('Getting opening balance', [
+            'account_number' => $this->accountNumber,
+            'period' => $this->period
+        ]);
+
+        // Get previous period based on current period
+        $previousPeriod = $this->period === '20250512'
+            ? Carbon::createFromFormat('Ymd', $this->period)->subDays(2)->format('Ymd')
+            : Carbon::createFromFormat('Ymd', $this->period)->subDay()->format('Ymd');
+
+        $accountBalance = AccountBalance::where('account_number', $this->accountNumber)
+            ->where('period', $previousPeriod)
+            ->first();
+
+        if (!$accountBalance) {
+            Log::warning('Account balance not found, using 0 as opening balance', [
+                'account_number' => $this->accountNumber,
+                'period' => $this->period
+            ]);
+            return 0.0;
+        }
+
+        $openingBalance = (float) $accountBalance->actual_balance;
+
+        Log::info('Opening balance retrieved', [
+            'account_number' => $this->accountNumber,
+            'opening_balance' => $openingBalance
+        ]);
+
+        return $openingBalance;
+    }
+
     /**
      * Build transaction query dengan eliminasi duplicate yang efektif
      * Membangun query transaksi dengan menghilangkan duplicate berdasarkan trans_reference dan amount_lcy
@@ -336,10 +505,10 @@ class GenerateClosingBalanceReportJob implements ShouldQueue
             ->with([
                 'ft' => function($query) {
                     $query->select('ref_no', 'date_time', 'debit_acct_no', 'debit_value_date',
-                              'credit_acct_no', 'bif_rcv_acct', 'bif_rcv_name', 'credit_value_date',
-                              'at_unique_id', 'bif_ref_no', 'atm_order_id', 'recipt_no',
-                              'api_iss_acct', 'api_benff_acct', 'authoriser', 'remarks',
-                              'payment_details', 'ref_no', 'merchant_id', 'term_id');
+                            'credit_acct_no', 'bif_rcv_acct', 'bif_rcv_name', 'credit_value_date',
+                            'at_unique_id', 'bif_ref_no', 'atm_order_id', 'recipt_no',
+                            'api_iss_acct', 'api_benff_acct', 'authoriser', 'remarks',
+                            'payment_details', 'ref_no', 'merchant_id', 'term_id');
                 },
                 'dc' => function($query) {
                     $query->select('id', 'date_time');