diff --git a/prisma/_seeder_list/ekonomi/seed_apbdes_item.ts b/prisma/_seeder_list/ekonomi/seed_apbdes_item.ts
index 03cb3106..63b8763d 100644
--- a/prisma/_seeder_list/ekonomi/seed_apbdes_item.ts
+++ b/prisma/_seeder_list/ekonomi/seed_apbdes_item.ts
@@ -7,8 +7,9 @@ const realisasiJson = loadJsonData("ekonomi/apbdes/realisasi-items.json");
 export async function seedAPBDesItem() {
   console.log("Seeding APBDes Items...");
 
-  // Seed items first (sorted by level to ensure parents exist)
-  const sortedItems = [...itemsJson].sort((a, b) => a.level - b.level);
+  // Flatten items from nested APBDes objects, sorted by level to ensure parents exist
+  const allItems = itemsJson.flatMap((apbdes: any) => apbdes.items ?? []);
+  const sortedItems = [...allItems].sort((a: any, b: any) => a.level - b.level);
 
   for (const item of sortedItems) {
     await prisma.aPBDesItem.upsert({
diff --git a/prisma/data/ekonomi/apbdes/apbdes-items.json b/prisma/data/ekonomi/apbdes/apbdes-items.json
index ebc54c29..91446ad0 100644
--- a/prisma/data/ekonomi/apbdes/apbdes-items.json
+++ b/prisma/data/ekonomi/apbdes/apbdes-items.json
@@ -15,7 +15,7 @@
     "file": null,
     "items": [
       {
-        "id": "cmk-apbdes-item-001",
+        "id": "cmk-apbdes-item-050",
         "kode": "4.1.1",
         "uraian": "Hasil Usaha Desa",
         "anggaran": 20000000,
@@ -33,7 +33,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-002",
+        "id": "cmk-apbdes-item-051",
         "kode": "4.2.1",
         "uraian": "Dana Desa",
         "anggaran": 457952000,
@@ -51,7 +51,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-003",
+        "id": "cmk-apbdes-item-052",
         "kode": "4.2.2",
         "uraian": "Bagi Hasil Pajak dan Retribusi",
         "anggaran": 21424289948,
@@ -69,7 +69,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-004",
+        "id": "cmk-apbdes-item-053",
         "kode": "4.2.3",
         "uraian": "Alokasi Dana Desa",
         "anggaran": 940248688,
@@ -87,7 +87,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-005",
+        "id": "cmk-apbdes-item-054",
         "kode": "4.2.4",
         "uraian": "Bantuan Keuangan Provinsi",
         "anggaran": 148800000,
@@ -105,7 +105,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-006",
+        "id": "cmk-apbdes-item-055",
         "kode": "4.3.6",
         "uraian": "Pendapatan Lain-Lain (Bunga Bank)",
         "anggaran": 150000000,
@@ -123,7 +123,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-007",
+        "id": "cmk-apbdes-item-056",
         "kode": "5.1.1",
         "uraian": "Bidang Penyelenggaraan Pemerintahan Desa",
         "anggaran": 8000089216,
@@ -141,7 +141,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-008",
+        "id": "cmk-apbdes-item-057",
         "kode": "5.1.2",
         "uraian": "Bidang Pelaksanaan Pembangunan Desa",
         "anggaran": 12479605032,
@@ -159,7 +159,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-009",
+        "id": "cmk-apbdes-item-058",
         "kode": "5.1.3",
         "uraian": "Bidang Pembinaan Kemasyarakatan Desa",
         "anggaran": 6335909763,
@@ -177,7 +177,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-010",
+        "id": "cmk-apbdes-item-059",
         "kode": "5.1.4",
         "uraian": "Bidang Pemberdayaan Masyarakat Desa",
         "anggaran": 983380361,
@@ -195,7 +195,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-011",
+        "id": "cmk-apbdes-item-060",
         "kode": "5.1.5",
         "uraian": "Bidang Peneanggulangan Bencana, Darurat, dan Mendesak Desa",
         "anggaran": 3188549498,
@@ -213,7 +213,7 @@
         "realisasiItems": []
       },
       {
-        "id": "cmk-apbdes-item-012",
+        "id": "cmk-apbdes-item-061",
         "kode": "6.1.1",
         "uraian": "Penerimaan Pembiayaan",
         "anggaran": 7854243235,
@@ -231,5 +231,273 @@
         "realisasiItems": []
       }
     ]
+  },
+  {
+    "id": "cmk-apbdes-001",
+    "tahun": 2025,
+    "name": "APBDes Desa Darmasaba Tahun 2025",
+    "deskripsi": "Anggaran Pendapatan dan Belanja Desa Darmasaba Tahun Anggaran 2025",
+    "jumlah": "1.850.000.000",
+    "imageId": null,
+    "imageName": "TDQReg1lQ73s39crXW0ra-mobile.webp",
+    "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",
+        "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"
+      }
+    ]
   }
-]
\ No newline at end of file
+]
diff --git a/prisma/data/ekonomi/apbdes/apbdes.json b/prisma/data/ekonomi/apbdes/apbdes.json
index 6cf599d0..3ee852a0 100644
--- a/prisma/data/ekonomi/apbdes/apbdes.json
+++ b/prisma/data/ekonomi/apbdes/apbdes.json
@@ -8,5 +8,15 @@
     "imageId": null,
     "imageName": "TDQReg1lQ73s39crXW0ra-mobile.webp",
     "fileId": null
+  },
+  {
+    "id": "cmk-apbdes",
+    "tahun": 2026,
+    "name": "APBDes Tahun 2026",
+    "deskripsi": "",
+    "jumlah": "",
+    "imageId": null,
+    "imageName": null,
+    "fileId": null
   }
 ]