{
    "akun_umum": {
        "Pendapatan": "Income",
        "Pendapatan_Usaha": "Operating Income",
        "Pendapatan_Lain_lain": "Other Income",
        "Pendapatan Jasa": "Service Income",
        "Pendapatan Penjualan": "Sales Income",
        "Potongan Penjualan": "Sales Discounts",
        "Keuntungan Atas Pelepasan Aset Tetap": "Gain on Disposal of Fixed Assets",
        "Keuntungan Atas Kenaikan Nilai Aset Tetap": "Gain on Revaluation of Fixed Assets",
        "Keuntungan Selisih Harga Pada Retur Pembelian": "Gain on Purchase Return Price Difference",
        "Retur Penjualan": "Sales Returns",
        "Pendapatan Barang": "Donated Goods Income",
        "Potongan Pembelian": "Purchase Discount",

        "HPP": "COGS",
        "Harga Pokok Penjualan": "Cost of Goods Sold",

        "Biaya": "Expenses",
        "Biaya Kerugian": "Loss Expenses",
        "Kerugian Barang Keluar Tanpa Penjualan": "Loss on Goods Issued Without Sales",
        "Kerugian Atas Pelepasan Aset Tetap": "Loss on Disposal of Fixed Assets",
        "Biaya Penyusutan Aset Tetap": "Depreciation Expense of Fixed Assets",
        "Kerugian Selisih Harga Pada Retur Pembelian": "Loss on Purchase Return Price Difference",

        "selisih_tenaga_kerja_langsung": "Direct Labor Variance",
        "selisih_overhead_pabrik": "Factory Overhead Variance",
        "biaya_tenaga_kerja_langsung_aktual": "Actual Direct Labor Cost",
        "biaya_tenaga_kerja_langsung_dibebankan": "Applied Direct Labor Cost",
        "biaya_overhead_pabrik_aktual": "Actual Factory Overhead Cost",
        "biaya_overhead_pabrik_dibebankan": "Applied Factory Overhead Cost",
        "biaya_listrik_aktual": "Actual Electricity Cost",
        "biaya_listrik_dibebankan": "Applied Electricity Cost",
        "biaya_tenaga_kerja_tidak_langsung_aktual": "Actual Indirect Labor Cost",
        "biaya_tenaga_kerja_tidak_langsung_dibebankan": "Applied Indirect Labor Cost",
        "biaya_penyusutan_pabrik_aktual": "Actual Factory Depreciation Cost",
        "biaya_penyusutan_pabrik_dibebankan": "Applied Factory Depreciation Cost",
        "biaya_cukai_aktual": "Actual Excise Duty",
        "biaya_cukai_dibebankan": "Applied Excise Duty",
        "biaya_beban_pajak": "Tax Expense",
        "beban_pajak_kini": "Current Tax Expense",
        "Biaya_PPh_4_2": "Income Tax Article 4(2) Expense",
        "Beban_Pph_Final_UMKM": "Final Income Tax Expense UMKM",
        "beban_pajak_lainnya": "Other Tax Expenses",
        "Tunjangan_PPh_21_Gross-Up": "Income Tax Art 21 (Gross-Up) Allowance",
        "Beban_PPh_21_Ditanggung_Perusahaan": "Company-Borne Income Tax Art 21 Expense",
        "Beban_Pajak_Perizinan_Admin": "Tax, Licensing & Admin Expense",
        "Pajak_Bumi_dan_Bangunan_PBB": "Land and Building Tax (PBB)",
        "Pajak_Kendaraan_Bermotor_PKB": "Motor Vehicle Tax (PKB)",
        "Beban_Pajak_Daerah_Reklame": "Local Advertising Tax Expense",
        "Beban_Bea_Meterai": "Stamp Duty Expense",
        "Beban_Denda_Sanksi_Pajak": "Tax Penalties and Fines Expense",
        "Beban_PPN_Masukan_Non-Credit": "Input VAT Expense (Non-Credit)",
        "Beban_PPh_23_Ditanggung_Perusahaan": "Company-Borne Income Tax Art 23 Expense",
        "Pendapatan_Terikat": "Restricted Income",
        "untuk_program_pendidikan_v2": "For Education Program",
        "untuk_program_kesehatan_v2": "For Health Program",
        "dana_abadi_endowment_fund_v2": "Endowment Fund",
        "pembatasan_waktu_temporer_v2": "Temporary Time Restriction",
        "Pelepasan_Pembatasan": "Release of Restrictions",
        "untuk_program_pendidikan_v3": "For Education Program",
        "untuk_program_kesehatan_v3": "For Health Program",
        "dana_abadi_endowment_fund_v3": "Endowment Fund",
        "pembatasan_waktu_temporer_v3": "Temporary Time Restriction",
        "Biaya_Program": "Program Expense",
        "Program_Pendidikan": "Education Program",
        "Program_Kesehatan": "Health Program"
    },
    "yayasan": {
        "Pendapatan": "Incoming Resources",
        "Pendapatan_Usaha": "Unrestricted Income / Donations / Grants",
        "Pendapatan Jasa": "Program Membership Income",
        "Retur Penjualan": "Program Revenue Adjustment",
        "Potongan Penjualan": "Program Subsidy",
        "Pendapatan_Terikat": "Restricted Income",
        "untuk_program_pendidikan_v2": "For Education Program",
        "untuk_program_kesehatan_v2": "For Health Program",
        "dana_abadi_endowment_fund_v2": "Endowment Fund",
        "pembatasan_waktu_temporer_v2": "Temporary Time Restriction",
        "Pelepasan_Pembatasan": "Release of Restrictions",
        "untuk_program_pendidikan_v3": "For Education Program",
        "untuk_program_kesehatan_v3": "For Health Program",
        "dana_abadi_endowment_fund_v3": "Endowment Fund",
        "pembatasan_waktu_temporer_v3": "Temporary Time Restriction",
        "Biaya_Program": "Program Expense",
        "Program_Pendidikan": "Education Program",
        "Program_Kesehatan": "Health Program",
        "Biaya": "General and Administrative Expenses"
    }
}
