diff --git a/src/services/queries/account.ts b/src/services/queries/account.ts
new file mode 100644
index 0000000..bcb8aa3
--- /dev/null
+++ b/src/services/queries/account.ts
@@ -0,0 +1,36 @@
+import { useQuery } from '@tanstack/react-query'
+import { api } from '../api'
+import { Accounts } from '@/types/services/chartOfAccount'
+
+interface AccountQueryParams {
+  page?: number
+  limit?: number
+  search?: string
+}
+
+export function useAccounts(params: AccountQueryParams = {}) {
+  const { page = 1, limit = 10, search = '', ...filters } = params
+
+  return useQuery<Accounts>({
+    queryKey: ['accounts', { page, limit, search, ...filters }],
+    queryFn: async () => {
+      const queryParams = new URLSearchParams()
+
+      queryParams.append('page', page.toString())
+      queryParams.append('limit', limit.toString())
+
+      if (search) {
+        queryParams.append('search', search)
+      }
+
+      Object.entries(filters).forEach(([key, value]) => {
+        if (value !== undefined && value !== null && value !== '') {
+          queryParams.append(key, value.toString())
+        }
+      })
+
+      const res = await api.get(`/accounts?${queryParams.toString()}`)
+      return res.data.data
+    }
+  })
+}
diff --git a/src/types/services/chartOfAccount.ts b/src/types/services/chartOfAccount.ts
index e7d8e4b..ece2a46 100644
--- a/src/types/services/chartOfAccount.ts
+++ b/src/types/services/chartOfAccount.ts
@@ -37,3 +37,28 @@ export interface ChartOfAccounts {
   page: number
   total: number
 }
+
+export interface Account {
+  id: string
+  organization_id: string
+  outlet_id: string
+  chart_of_account_id: string
+  name: string
+  number: string
+  account_type: string
+  opening_balance: number
+  current_balance: number
+  description: string
+  is_active: true
+  is_system: false
+  created_at: string
+  updated_at: string
+  chart_of_account: ChartOfAccount
+}
+
+export interface Accounts {
+  data: Account[]
+  limit: number
+  page: number
+  total: number
+}
diff --git a/src/views/apps/account/AccountListTable.tsx b/src/views/apps/account/AccountListTable.tsx
index 0df4835..235645c 100644
--- a/src/views/apps/account/AccountListTable.tsx
+++ b/src/views/apps/account/AccountListTable.tsx
@@ -41,6 +41,11 @@ import TablePaginationComponent from '@/components/TablePaginationComponent'
 import Loading from '@/components/layout/shared/Loading'
 import { getLocalizedUrl } from '@/utils/i18n'
 import AccountFormDrawer from './AccountFormDrawer'
+import { useChartOfAccount } from '@/services/queries/chartOfAccount'
+import { Account, ChartOfAccount } from '@/types/services/chartOfAccount'
+import { useAccounts } from '@/services/queries/account'
+import { formatCurrency } from '@/utils/transform'
+import { useChartOfAccountTypes } from '@/services/queries/chartOfAccountType'
 
 // Account Type
 export type AccountType = {
@@ -60,119 +65,10 @@ declare module '@tanstack/table-core' {
   }
 }
 
-type AccountTypeWithAction = AccountType & {
+type AccountTypeWithAction = Account & {
   actions?: string
 }
 
-// Dummy Account Data
-export const accountsData: AccountType[] = [
-  {
-    id: 1,
-    code: '1-10001',
-    name: 'Kas',
-    category: 'Kas & Bank',
-    balance: '20000000'
-  },
-  {
-    id: 2,
-    code: '1-10002',
-    name: 'Bank BCA',
-    category: 'Kas & Bank',
-    balance: '150000000'
-  },
-  {
-    id: 3,
-    code: '1-10003',
-    name: 'Bank Mandiri',
-    category: 'Kas & Bank',
-    balance: '75000000'
-  },
-  {
-    id: 4,
-    code: '1-10101',
-    name: 'Piutang Usaha',
-    category: 'Piutang',
-    balance: '50000000'
-  },
-  {
-    id: 5,
-    code: '1-10102',
-    name: 'Piutang Karyawan',
-    category: 'Piutang',
-    balance: '5000000'
-  },
-  {
-    id: 6,
-    code: '1-10201',
-    name: 'Persediaan Barang',
-    category: 'Persediaan',
-    balance: '100000000'
-  },
-  {
-    id: 7,
-    code: '1-10301',
-    name: 'Peralatan Kantor',
-    category: 'Aset Tetap',
-    balance: '25000000'
-  },
-  {
-    id: 8,
-    code: '1-10302',
-    name: 'Kendaraan',
-    category: 'Aset Tetap',
-    balance: '200000000'
-  },
-  {
-    id: 9,
-    code: '2-20001',
-    name: 'Hutang Usaha',
-    category: 'Hutang',
-    balance: '-30000000'
-  },
-  {
-    id: 10,
-    code: '2-20002',
-    name: 'Hutang Gaji',
-    category: 'Hutang',
-    balance: '-15000000'
-  },
-  {
-    id: 11,
-    code: '3-30001',
-    name: 'Modal Pemilik',
-    category: 'Ekuitas',
-    balance: '500000000'
-  },
-  {
-    id: 12,
-    code: '4-40001',
-    name: 'Penjualan',
-    category: 'Pendapatan',
-    balance: '250000000'
-  },
-  {
-    id: 13,
-    code: '5-50001',
-    name: 'Beban Gaji',
-    category: 'Beban',
-    balance: '-80000000'
-  },
-  {
-    id: 14,
-    code: '5-50002',
-    name: 'Beban Listrik',
-    category: 'Beban',
-    balance: '-5000000'
-  },
-  {
-    id: 15,
-    code: '5-50003',
-    name: 'Beban Telepon',
-    category: 'Beban',
-    balance: '-2000000'
-  }
-]
-
 // Styled Components
 const Icon = styled('i')({})
 
@@ -242,16 +138,6 @@ const getCategoryColor = (category: string) => {
   }
 }
 
-// Format currency
-const formatCurrency = (amount: string) => {
-  const numAmount = parseInt(amount)
-  return new Intl.NumberFormat('id-ID', {
-    style: 'currency',
-    currency: 'IDR',
-    minimumFractionDigits: 0
-  }).format(Math.abs(numAmount))
-}
-
 // Column Definitions
 const columnHelper = createColumnHelper<AccountTypeWithAction>()
 
@@ -261,53 +147,25 @@ const AccountListTable = () => {
   // States
   const [addAccountOpen, setAddAccountOpen] = useState(false)
   const [rowSelection, setRowSelection] = useState({})
-  const [currentPage, setCurrentPage] = useState(0)
+  const [currentPage, setCurrentPage] = useState(1)
   const [pageSize, setPageSize] = useState(10)
   const [openConfirm, setOpenConfirm] = useState(false)
   const [accountId, setAccountId] = useState('')
   const [search, setSearch] = useState('')
   const [categoryFilter, setCategoryFilter] = useState<string>('Semua')
-  const [filteredData, setFilteredData] = useState<AccountType[]>(accountsData)
-  const [data, setData] = useState<AccountType[]>(accountsData)
-  const [editingAccount, setEditingAccount] = useState<AccountType | null>(null)
+  const [editingAccount, setEditingAccount] = useState<Account | null>(null)
+
+  const { data, isLoading } = useAccounts({
+    page: currentPage,
+    limit: pageSize,
+    search
+  })
 
   // Hooks
   const { lang: locale } = useParams()
 
-  // Get unique categories for filter
-  const categories = useMemo(() => {
-    const uniqueCategories = [...new Set(data.map(account => account.category))]
-    return ['Semua', ...uniqueCategories]
-  }, [data])
-
-  // Filter data based on search and category
-  useEffect(() => {
-    let filtered = data
-
-    // Filter by search
-    if (search) {
-      filtered = filtered.filter(
-        account =>
-          account.code.toLowerCase().includes(search.toLowerCase()) ||
-          account.name.toLowerCase().includes(search.toLowerCase()) ||
-          account.category.toLowerCase().includes(search.toLowerCase())
-      )
-    }
-
-    // Filter by category
-    if (categoryFilter !== 'Semua') {
-      filtered = filtered.filter(account => account.category === categoryFilter)
-    }
-
-    setFilteredData(filtered)
-    setCurrentPage(0)
-  }, [search, categoryFilter, data])
-
-  const totalCount = filteredData.length
-  const paginatedData = useMemo(() => {
-    const startIndex = currentPage * pageSize
-    return filteredData.slice(startIndex, startIndex + pageSize)
-  }, [filteredData, currentPage, pageSize])
+  const accounts = data?.data ?? []
+  const totalCount = data?.total ?? 0
 
   const handlePageChange = useCallback((event: unknown, newPage: number) => {
     setCurrentPage(newPage)
@@ -319,12 +177,8 @@ const AccountListTable = () => {
     setCurrentPage(0)
   }, [])
 
-  const handleDelete = () => {
-    setOpenConfirm(false)
-  }
-
   // Handle row click for edit
-  const handleRowClick = (account: AccountType, event: React.MouseEvent) => {
+  const handleRowClick = (account: Account, event: React.MouseEvent) => {
     // Don't trigger row click if clicking on checkbox or link
     const target = event.target as HTMLElement
     if (target.closest('input[type="checkbox"]') || target.closest('a') || target.closest('button')) {
@@ -365,7 +219,7 @@ const AccountListTable = () => {
           />
         )
       },
-      columnHelper.accessor('code', {
+      columnHelper.accessor('number', {
         header: 'Kode Akun',
         cell: ({ row }) => (
           <Button
@@ -381,7 +235,7 @@ const AccountListTable = () => {
               }
             }}
           >
-            {row.original.code}
+            {row.original.number}
           </Button>
         )
       }),
@@ -393,26 +247,21 @@ const AccountListTable = () => {
           </Typography>
         )
       }),
-      columnHelper.accessor('category', {
+      columnHelper.accessor('chart_of_account.name', {
         header: 'Kategori',
         cell: ({ row }) => (
-          <Chip
-            variant='tonal'
-            label={row.original.category}
-            size='small'
-            color={getCategoryColor(row.original.category) as any}
-            className='capitalize'
-          />
+          <Typography color='text.primary' className='font-medium'>
+            {row.original.chart_of_account.name}
+          </Typography>
         )
       }),
-      columnHelper.accessor('balance', {
+      columnHelper.accessor('current_balance', {
         header: 'Saldo',
         cell: ({ row }) => {
-          const balance = parseInt(row.original.balance)
           return (
             <Typography className='font-medium text-right text-primary'>
-              {balance < 0 ? '-' : ''}
-              {formatCurrency(row.original.balance)}
+              {row.original.current_balance < 0 ? '-' : ''}
+              {formatCurrency(row.original.current_balance)}
             </Typography>
           )
         }
@@ -422,7 +271,7 @@ const AccountListTable = () => {
   )
 
   const table = useReactTable({
-    data: paginatedData as AccountType[],
+    data: accounts as Account[],
     columns,
     filterFns: {
       fuzzy: fuzzyFilter
@@ -512,7 +361,7 @@ const AccountListTable = () => {
                 </tr>
               ))}
             </thead>
-            {filteredData.length === 0 ? (
+            {accounts.length === 0 ? (
               <tbody>
                 <tr>
                   <td colSpan={table.getVisibleFlatColumns().length} className='text-center'>
@@ -558,15 +407,16 @@ const AccountListTable = () => {
           onPageChange={handlePageChange}
           onRowsPerPageChange={handlePageSizeChange}
           rowsPerPageOptions={[10, 25, 50]}
+          disabled={isLoading}
         />
       </Card>
-      <AccountFormDrawer
+      {/* <AccountFormDrawer
         open={addAccountOpen}
         handleClose={handleCloseDrawer}
         accountData={data}
         setData={setData}
         editingAccount={editingAccount}
-      />
+      /> */}
     </>
   )
 }