diff --git a/Jobs/SyncDwh.php b/Jobs/SyncDwh.php
new file mode 100644
index 0000000..bd45b72
--- /dev/null
+++ b/Jobs/SyncDwh.php
@@ -0,0 +1,233 @@
+<?php
+
+    namespace Modules\Writeoff\Jobs;
+
+    use Exception;
+    use Illuminate\Bus\Queueable;
+    use Illuminate\Contracts\Queue\ShouldQueue;
+    use Illuminate\Foundation\Bus\Dispatchable;
+    use Illuminate\Queue\InteractsWithQueue;
+    use Illuminate\Queue\SerializesModels;
+    use Illuminate\Support\Facades\DB;
+    use Illuminate\Support\Facades\Log;
+    use Modules\Writeoff\Entities\Branch;
+    use Modules\Writeoff\Entities\Currency;
+    use Modules\Writeoff\Entities\Debitur;
+    use Modules\Writeoff\Entities\LoanType;
+    use Modules\Writeoff\Entities\Rekening;
+
+    class SyncDwh implements ShouldQueue
+    {
+        use Dispatchable, InteractsWithQueue, Queueable, SerializesModels;
+
+        public $timeout = 120;
+        public $tries   = 3;
+
+        /**
+         * Create a new job instance.
+         */
+        public function __construct()
+        {
+            //
+        }
+
+        /**
+         * Execute the job.
+         */
+        public function handle()
+        : void
+        {
+            Log::info('SyncDwh: Start');
+            $this->syncCurrency();
+            $this->syncBranch();
+            $this->syncLoanType();
+            $this->syncDebitur();
+            $this->syncAccountLoan();
+            $this->syncAccount();
+            Log::info('SyncDwh: Finish');
+        }
+
+        function syncCurrency()
+        {
+            Log::info('SyncDwh: syncCurrency');
+            try {
+                $currency = DB::connection('oracle')->table('T_CURRENCY')->get();
+                foreach ($currency as $c) {
+                    Currency::updateOrCreate(['kode' => $c->currency_code], [
+                        'name'       => $c->currency_name,
+                        'updated_at' => now(),
+                    ]);
+                }
+                Log::info('SyncDwh: syncCurrency: success');
+            } catch (Exception $e) {
+                Log::error('SyncDwh: syncCurrency: ' . $e->getMessage());
+            }
+
+        }
+
+        function syncBranch()
+        {
+            Log::info('SyncDwh: syncBranch');
+            try {
+                $branch = DB::connection('oracle')->table('T_BRANCH')->get();
+                foreach ($branch as $b) {
+                    Branch::updateOrCreate(['kode' => $b->branch_code], [
+                        'name'       => $b->branch_name,
+                        'status'     => '1',
+                        'updated_at' => now(),
+                    ]);
+                }
+                Log::info('SyncDwh: syncBranch: success');
+            } catch (Exception $e) {
+                Log::error('SyncDwh: syncBranch: ' . $e->getMessage());
+            }
+        }
+
+        function syncLoanType()
+        {
+            Log::info('SyncDwh: syncLoanType');
+            try {
+                $loanType = DB::connection('oracle')->table('t_product')->get();
+                foreach ($loanType as $lt) {
+                    LoanType::updateOrCreate(['kode' => $lt->product_code], [
+                        'name'       => $lt->product_description,
+                        'status'     => '1',
+                        'updated_at' => now(),
+                    ]);
+                }
+                Log::info('SyncDwh: syncLoanType: success');
+            } catch (Exception $e) {
+                Log::error('SyncDwh: syncLoanType: ' . $e->getMessage());
+            }
+        }
+
+        function syncDebitur()
+        {
+            Log::info('SyncDwh: syncDebitur');
+
+            try {
+                $loantype = LoanType::select('kode')->get();
+                $debitur  = Debitur::select('kode')->get();
+
+                $customer = DB::connection('oracle')
+                              ->table('BAG_CUSTOMER t')
+                              ->select('t.customer_code', 't.customer_name', 't.branch_code', 't.npwp_number', 't.customer_date', 't.contact_number', 't.customer_address_1', 't.customer_address_2', 't.customer_address_3', 't.customer_address_4', 't.customer_address_5', 't.customer_address_6', 't.cust_address_rt', 't.cust_address_rw', 't.cust_address_town', 't.cust_address_city')
+                              ->addSelect(DB::connection('oracle')
+                                            ->raw('(SELECT MIN(a.opening_date) FROM t_account a WHERE a.customer_code = t.customer_code) as open_date'))
+                              ->whereExists(function ($query) use ($loantype) {
+                                  $query->select(DB::connection('oracle')->raw(1))
+                                        ->from('T_ACCOUNT a')
+                                        ->whereColumn('t.customer_code', 'a.customer_code')
+                                        ->whereIn('a.product_code', $loantype->map(function ($item) {
+                                            return $item->kode;
+                                        })->toArray());
+                              })
+                              ->whereNotIn('t.customer_code', $debitur->map(function ($item) {
+                                  return $item->kode;
+                              })->toArray())
+                              ->get();
+
+                foreach ($customer as $row) {
+                    Debitur::updateOrCreate([
+                        'kode' => $row->customer_code
+                    ], [
+                        'name'           => $row->customer_name,
+                        'branch_id'      => Branch::where('kode', $row->branch_code)->first()->id ?? null,
+                        'npwp'           => $row->npwp_number,
+                        'registered_at'  => $row->customer_date,
+                        'contact_number' => $row->contact_number,
+                        'address'        => $row->customer_address_1 . ' ' . $row->customer_address_2 . ' ' . $row->customer_address_3 . ' ' . $row->customer_address_4 . ' ' . $row->customer_address_5 . ' ' . $row->customer_address_6 . ' rt ' . $row->cust_address_rt . ' rw ' . $row->cust_address_rw . ' town ' . $row->cust_address_town . ' city ' . $row->cust_address_city,
+                        'status'         => '1',
+                        'updated_at'     => now(),
+                    ]);
+                }
+                Log::info('SyncDwh: syncDebitur: success');
+            } catch (Exception $e) {
+                Log::error('SyncDwh: syncDebitur: ' . $e->getMessage());
+            }
+        }
+
+        function syncAccountLoan()
+        {
+            Log::info('SyncDwh: syncAccountLoan');
+
+            try {
+                $loantype = LoanType::select('kode')->get();
+                $rekening = Rekening::select('nomor_rekening')->get();
+
+                $account_loan = DB::connection('oracle')
+                                  ->table('T_ACCOUNT t')
+                                  ->select('t.account_number', 't.customer_code', 't.branch_code', 't.product_code', 't.currency_code', 't.opening_date', 't.record_status', 't.limit_ref', 't.clear_balance', 'p.product_description')
+                                  ->join('T_PRODUCT p', 'p.product_code', '=', 't.product_code')
+                                  ->whereIn('t.product_code', $loantype->map(function ($item) {
+                                      return $item->kode;
+                                  })->toArray())
+                                  ->whereNotIn('t.account_number', $rekening->map(function ($item) {
+                                      return $item->nomor_rekening;
+                                  })->toArray())
+                                  ->limit(10)
+                                  ->get();
+
+                foreach ($account_loan as $row) {
+                    Rekening::updateOrCreate([
+                        'nomor_rekening' => $row->account_number
+                    ], [
+                        'debitur_id'      => Debitur::where('kode', $row->customer_code)->first()->id ?? null,
+                        'branch_id'       => Branch::where('kode', $row->branch_code)->first()->id ?? null,
+                        'loan_type_id'    => LoanType::where('kode', $row->product_code)->first()->id ?? null,
+                        'currency_id'     => Currency::where('kode', $row->currency_code)->first()->id ?? null,
+                        'registered_at'   => $row->opening_date,
+                        'status_rekening' => $row->record_status,
+                        'limit_ref'       => $row->limit_ref,
+                        'status'          => '1',
+                        'updated_at'      => now(),
+                    ]);
+                }
+                Log::info('SyncDwh: syncAccountLoan: success');
+            } catch (Exception $e) {
+                Log::error('SyncDwh: syncAccountLoan: ' . $e->getMessage());
+            }
+        }
+
+        function syncAccount()
+        {
+            Log::info('SyncDwh: syncAccount');
+            try {
+                $rekening = Rekening::select('nomor_rekening')->get();
+
+                $account = DB::connection('oracle')
+                             ->table('T_ACCOUNT t')
+                             ->select('t.account_number', 't.customer_code', 't.branch_code', 't.product_code', 't.currency_code', 't.opening_date', 't.record_status', 't.limit_ref', 't.clear_balance', 'p.product_description')
+                             ->join('T_PRODUCT p', 'p.product_code', '=', 't.product_code')
+                             ->whereBetween('t.product_code', ['6000', '6200'])
+                             ->whereNotIn('t.account_number', $rekening->map(function ($item) {
+                                 return $item->nomor_rekening;
+                             })->toArray())
+                             ->whereExists(function ($query) {
+                                 $query->select(DB::connection('oracle')->raw(1)) // Select a constant value (1)
+                                       ->from('T_ACCOUNT l')
+                                       ->whereColumn('l.customer_code', 't.customer_code')
+                                       ->whereBetween('l.product_code', ['3000', '3999']);
+                             })
+                             ->limit(10)
+                             ->get();
+
+                foreach ($account as $a) {
+                    Rekening::updateOrCreate(['nomor_rekening' => $a->account_number], [
+                        'debitur_id'      => Debitur::where('kode', $a->customer_code)->first()->id ?? null,
+                        'branch_id'       => Branch::where('kode', $a->branch_code)->first()->id ?? null,
+                        'loan_type_id'    => LoanType::where('kode', $a->product_code)->first()->id ?? null,
+                        'currency_id'     => Currency::where('kode', $a->currency_code)->first()->id ?? null,
+                        'registered_at'   => $a->opening_date,
+                        'status_rekening' => $a->record_status,
+                        'limit_ref'       => $a->limit_ref,
+                        'status'          => '1',
+                        'updated_at'      => now(),
+                    ]);
+                }
+                Log::info('SyncDwh: syncAccount: success');
+            } catch (Exception $e) {
+                Log::error('SyncDwh: syncAccount: ' . $e->getMessage());
+            }
+        }
+    }