SELECT

b.kode_uwp,b.kode_u,b.kode_org,
(SELECT e.nama_org FROM org e WHERE e.kode_uwp=b.kode_uwp AND e.kode_u=b.kode_u AND
e.kode_org=b.kode_org) AS nama_org,
a.tgl_sp2d,a.no_sp2d,a.no_spm,c.kode_prog,c.kode_keg,
(SELECT e.nama_keg FROM keg e WHERE ((e.kode_uwp=b.kode_uwp AND
e.kode_bid=b.kode_u) OR (e.kode_uwp='0' AND e.kode_bid='00')) AND
e.kode_prog=c.kode_prog AND e.kode_keg=c.kode_keg) AS nama_keg,
c.kode_akun,c.kode_klp,c.kode_jns,c.kode_obj,c.kode_robj,
(SELECT e.nama_robj FROM robj e WHERE e.kode_akun=c.kode_akun AND
e.kode_klp=c.kode_klp AND e.kode_jns=c.kode_jns AND
e.kode_obj=c.kode_obj AND e.kode_robj=c.kode_robj) AS nama_robj,
SUM(c.jml) AS jumlah,
(select e.keperluan FROM spm e WHERE e.no_spm=a.no_spm) AS keperluan
FROM sp2d a,spm b,d_spm c WHERE b.no_spm=a.no_spm AND b.no_spm=c.no_spm AND
YEAR(a.tgl_sp2d)=2020 AND c.kode_akun IN('1','5')
GROUP BY
a.tgl_sp2d,a.no_sp2d,a.no_spm,b.kode_uwp,b.kode_u,b.kode_org,c.kode_prog,c.kode_keg
,c.kode_akun,c.kode_klp,c.kode_jns,c.kode_obj,c.kode_robj

UNION

SELECT b.kode_uwp,b.kode_u,b.kode_org,
(SELECT e.nama_org FROM org e WHERE e.kode_uwp=b.kode_uwp AND e.kode_u=b.kode_u AND
e.kode_org=b.kode_org) AS nama_org,
a.tgl_sp2d,a.no_sp2d,a.no_spm,c.kode_prog,c.kode_keg,
(SELECT e.nama_keg FROM keg e WHERE ((e.kode_uwp=b.kode_uwp AND
e.kode_bid=b.kode_u) OR (e.kode_uwp='0' AND e.kode_bid='00')) AND
e.kode_prog=c.kode_prog AND e.kode_keg=c.kode_keg) AS nama_keg,
c.kode_akun,c.kode_klp,c.kode_jns,c.kode_obj,c.kode_robj,
(SELECT e.nama_robj FROM robj e WHERE e.kode_akun=c.kode_akun AND
e.kode_klp=c.kode_klp AND e.kode_jns=c.kode_jns AND
e.kode_obj=c.kode_obj AND e.kode_robj=c.kode_robj) AS nama_robj,
SUM(c.jml) AS jumlah,
(select e.keperluan FROM spm e WHERE e.no_spm=a.no_spm) AS keperluan
FROM sp2d a,spm b,d_spp c,spp d WHERE b.no_spm=a.no_spm AND b.no_spp=d.no_spp AND
d.id_spp=c.id_spp AND
YEAR(a.tgl_sp2d)=2020
GROUP BY
a.tgl_sp2d,a.no_sp2d,a.no_spm,b.kode_uwp,b.kode_u,b.kode_org,c.kode_prog,c.kode_keg
,c.kode_akun,c.kode_klp,c.kode_jns,c.kode_obj,c.kode_robj

ORDER BY
b.kode_uwp,b.kode_u,b.kode_org,a.tgl_sp2d,a.no_sp2d,a.no_spm,c.kode_prog,c.kode_keg
,c.kode_akun,c.kode_klp,c.kode_jns,c.kode_obj,c.kode_robj