diff --git a/prisma/data/ekonomi/apbdes/apbdes-items.json b/prisma/data/ekonomi/apbdes/apbdes-items.json
index 5aa77d12..ebc54c29 100644
--- a/prisma/data/ekonomi/apbdes/apbdes-items.json
+++ b/prisma/data/ekonomi/apbdes/apbdes-items.json
@@ -1,252 +1,235 @@
 [
   {
-    "id": "cmk-apbdes-item-001",
-    "kode": "4",
-    "uraian": "Pendapatan Desa",
-    "anggaran": 1500000000,
-    "tipe": "pendapatan",
-    "level": 1,
-    "parentId": null,
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-002",
-    "kode": "4.1",
-    "uraian": "Pendapatan Asli Desa",
-    "anggaran": 350000000,
-    "tipe": "pendapatan",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-001",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-003",
-    "kode": "4.1.1",
-    "uraian": "Hasil Usaha Desa",
-    "anggaran": 150000000,
-    "tipe": "pendapatan",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-002",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-004",
-    "kode": "4.1.2",
-    "uraian": "Hasil Aset Desa",
-    "anggaran": 100000000,
-    "tipe": "pendapatan",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-002",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-005",
-    "kode": "4.1.3",
-    "uraian": "Swa Daya dan Partisipasi",
-    "anggaran": 100000000,
-    "tipe": "pendapatan",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-002",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-006",
-    "kode": "4.2",
-    "uraian": "Dana Desa (APBN)",
-    "anggaran": 800000000,
-    "tipe": "pendapatan",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-001",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-007",
-    "kode": "4.3",
-    "uraian": "Bagi Hasil Pajak dan Retribusi",
-    "anggaran": 200000000,
-    "tipe": "pendapatan",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-001",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-008",
-    "kode": "4.4",
-    "uraian": "Bantuan Keuangan Provinsi/Kabupaten",
-    "anggaran": 150000000,
-    "tipe": "pendapatan",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-001",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-010",
-    "kode": "5",
-    "uraian": "Belanja Desa",
-    "anggaran": 1500000000,
-    "tipe": "belanja",
-    "level": 1,
-    "parentId": null,
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-011",
-    "kode": "5.1",
-    "uraian": "Bidang Penyelenggaraan Pemerintahan Desa",
-    "anggaran": 400000000,
-    "tipe": "belanja",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-010",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-012",
-    "kode": "5.1.1",
-    "uraian": "Penyelenggaraan Kegiatan Pemerintahan Desa",
-    "anggaran": 250000000,
-    "tipe": "belanja",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-011",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-013",
-    "kode": "5.1.2",
-    "uraian": "Penghasilan Tetap Perbekel dan Perangkat Desa",
-    "anggaran": 150000000,
-    "tipe": "belanja",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-011",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-014",
-    "kode": "5.2",
-    "uraian": "Bidang Pelaksanaan Pembangunan Desa",
-    "anggaran": 500000000,
-    "tipe": "belanja",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-010",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-015",
-    "kode": "5.2.1",
-    "uraian": "Pembangunan Infrastruktur Desa",
-    "anggaran": 300000000,
-    "tipe": "belanja",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-014",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-016",
-    "kode": "5.2.2",
-    "uraian": "Pembangunan Gedung dan Bangunan",
-    "anggaran": 200000000,
-    "tipe": "belanja",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-014",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-017",
-    "kode": "5.3",
-    "uraian": "Bidang Pembinaan Kemasyarakatan",
-    "anggaran": 300000000,
-    "tipe": "belanja",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-010",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-018",
-    "kode": "5.3.1",
-    "uraian": "Kegiatan Kesehatan Masyarakat",
-    "anggaran": 100000000,
-    "tipe": "belanja",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-017",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-019",
-    "kode": "5.3.2",
-    "uraian": "Kegiatan Pendidikan dan Kebudayaan",
-    "anggaran": 120000000,
-    "tipe": "belanja",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-017",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-020",
-    "kode": "5.3.3",
-    "uraian": "Kegiatan Keagamaan dan Adat",
-    "anggaran": 80000000,
-    "tipe": "belanja",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-017",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-021",
-    "kode": "5.4",
-    "uraian": "Bidang Pemberdayaan Masyarakat",
-    "anggaran": 300000000,
-    "tipe": "belanja",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-010",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-022",
-    "kode": "5.4.1",
-    "uraian": "Pelatihan dan Pengembangan UMKM",
-    "anggaran": 150000000,
-    "tipe": "belanja",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-021",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-023",
-    "kode": "5.4.2",
-    "uraian": "Program Ketahanan Pangan",
-    "anggaran": 150000000,
-    "tipe": "belanja",
-    "level": 3,
-    "parentId": "cmk-apbdes-item-021",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-030",
-    "kode": "6",
-    "uraian": "Pembiayaan Desa",
-    "anggaran": 350000000,
-    "tipe": "pembiayaan",
-    "level": 1,
-    "parentId": null,
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-031",
-    "kode": "6.1",
-    "uraian": "SILPA Tahun Sebelumnya",
-    "anggaran": 200000000,
-    "tipe": "pembiayaan",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-030",
-    "apbdesId": "cmk-apbdes-001"
-  },
-  {
-    "id": "cmk-apbdes-item-032",
-    "kode": "6.2",
-    "uraian": "Pencairan Dana Cadangan",
-    "anggaran": 150000000,
-    "tipe": "pembiayaan",
-    "level": 2,
-    "parentId": "cmk-apbdes-item-030",
-    "apbdesId": "cmk-apbdes-001"
+    "id": "cmk-apbdes",
+    "tahun": 2026,
+    "name": "APBDes Tahun 2026",
+    "deskripsi": "",
+    "jumlah": "",
+    "imageId": null,
+    "fileId": null,
+    "createdAt": "2026-05-18T07:12:48.524Z",
+    "updatedAt": "2026-05-18T07:12:48.524Z",
+    "deletedAt": null,
+    "isActive": true,
+    "image": null,
+    "file": null,
+    "items": [
+      {
+        "id": "cmk-apbdes-item-001",
+        "kode": "4.1.1",
+        "uraian": "Hasil Usaha Desa",
+        "anggaran": 20000000,
+        "tipe": "pendapatan",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 20000000,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.569Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-002",
+        "kode": "4.2.1",
+        "uraian": "Dana Desa",
+        "anggaran": 457952000,
+        "tipe": "pendapatan",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 457952000,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.569Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-003",
+        "kode": "4.2.2",
+        "uraian": "Bagi Hasil Pajak dan Retribusi",
+        "anggaran": 21424289948,
+        "tipe": "pendapatan",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 21424289948,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.569Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-004",
+        "kode": "4.2.3",
+        "uraian": "Alokasi Dana Desa",
+        "anggaran": 940248688,
+        "tipe": "pendapatan",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 940248688,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.570Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-005",
+        "kode": "4.2.4",
+        "uraian": "Bantuan Keuangan Provinsi",
+        "anggaran": 148800000,
+        "tipe": "pendapatan",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 148800000,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.571Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-006",
+        "kode": "4.3.6",
+        "uraian": "Pendapatan Lain-Lain (Bunga Bank)",
+        "anggaran": 150000000,
+        "tipe": "pendapatan",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 150000000,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.571Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-007",
+        "kode": "5.1.1",
+        "uraian": "Bidang Penyelenggaraan Pemerintahan Desa",
+        "anggaran": 8000089216,
+        "tipe": "belanja",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 8000089216,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.572Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-008",
+        "kode": "5.1.2",
+        "uraian": "Bidang Pelaksanaan Pembangunan Desa",
+        "anggaran": 12479605032,
+        "tipe": "belanja",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 12479605032,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.572Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-009",
+        "kode": "5.1.3",
+        "uraian": "Bidang Pembinaan Kemasyarakatan Desa",
+        "anggaran": 6335909763,
+        "tipe": "belanja",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 6335909763,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.572Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-010",
+        "kode": "5.1.4",
+        "uraian": "Bidang Pemberdayaan Masyarakat Desa",
+        "anggaran": 983380361,
+        "tipe": "belanja",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 983380361,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.573Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-011",
+        "kode": "5.1.5",
+        "uraian": "Bidang Peneanggulangan Bencana, Darurat, dan Mendesak Desa",
+        "anggaran": 3188549498,
+        "tipe": "belanja",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 3188549498,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.574Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      },
+      {
+        "id": "cmk-apbdes-item-012",
+        "kode": "6.1.1",
+        "uraian": "Penerimaan Pembiayaan",
+        "anggaran": 7854243235,
+        "tipe": "pembiayaan",
+        "level": 3,
+        "parentId": null,
+        "apbdesId": "cmk-apbdes",
+        "totalRealisasi": 0,
+        "selisih": 7854243235,
+        "persentase": 0,
+        "createdAt": "2026-05-18T07:12:48.529Z",
+        "updatedAt": "2026-05-18T07:12:48.574Z",
+        "deletedAt": null,
+        "isActive": true,
+        "realisasiItems": []
+      }
+    ]
   }
-]
+]
\ No newline at end of file
diff --git a/tasks-sample.csv b/tasks-sample.csv
index b9b546c6..28d65afa 100644
--- a/tasks-sample.csv
+++ b/tasks-sample.csv
@@ -7,4 +7,4 @@
 "[Pendidikan] Fix sintaks _count.select di stats.ts — gabungkan siswa & pengajar","Perbaiki sintaks object _count.select di src/app/api/[[...slugs]]/_lib/pendidikan/ringkasan/stats.ts. Field pengajar ditaruh di luar object select (menjadi dua object terpisah), diperbaiki menjadi satu object select dengan dua key: siswa dan pengajar, masing-masing dengan filter where isActive: true.","BUG","HIGH","","","0.5","nicoarya20@gmail.com",""
 "[Pendidikan] Tambah jumlahPengajar per jenjang ke query _count dan map perJenjang","Tambah pengajar ke _count.select di query jenjangPendidikan agar jumlah pengajar per jenjang bisa dihitung. Tambah field jumlahPengajar ke hasil map perJenjang menggunakan reduce _count.pengajar dari setiap lembaga.","TASK","HIGH","","","0.5","nicoarya20@gmail.com",""
 "[Pendidikan] Update type PerJenjang di stats.ts tambah jumlahPengajar","Tambah field jumlahPengajar: number ke type PerJenjang di src/app/api/[[...slugs]]/_lib/pendidikan/ringkasan/stats.ts agar sesuai dengan data yang dikembalikan oleh map perJenjang.","TASK","MEDIUM","","","0.5","nicoarya20@gmail.com",""
-"[Pendidikan] Update type PerJenjang di ringkasan-pendidikan.ts tambah jumlahPengajar","Tambah field jumlahPengajar: number ke type PerJenjang di src/app/admin/(dashboard)/_state/pendidikan/ringkasan-pendidikan.ts agar cocok dengan shape response API stats pendidikan.","TASK","MEDIUM","","","0.5","nicoarya20@gmail.com",""
\ No newline at end of file
+"[Pendidikan] Update type PerJenjang di ringkasan-pendidikan.ts tambah jumlahPengajar","Tambah field jumlahPengajar: number ke type PerJenjang di src/app/admin/(dashboard)/_state/pendidikan/ringkasan-pendidikan.ts agar cocok dengan shape response API stats pendidikan.","TASK","MEDIUM","","","0.5","nicoarya20@gmail.com",""