diff --git a/src/modules/reports/shared/configs/transaction-report/configs/income-per-item-master.ts b/src/modules/reports/shared/configs/transaction-report/configs/income-per-item-master.ts
new file mode 100644
index 0000000..69de3a5
--- /dev/null
+++ b/src/modules/reports/shared/configs/transaction-report/configs/income-per-item-master.ts
@@ -0,0 +1,340 @@
+import {
+  DATA_FORMAT,
+  DATA_TYPE,
+  FILTER_FIELD_TYPE,
+  FILTER_TYPE,
+  REPORT_GROUP,
+} from '../../../constant';
+import { ReportConfigEntity } from '../../../entities/report-config.entity';
+import { TransactionType } from 'src/modules/transaction/transaction/constants';
+import { STATUS } from 'src/core/strings/constants/base.constants';
+
+export default <ReportConfigEntity>{
+  group_name: REPORT_GROUP.transaction_report,
+  unique_name: `${REPORT_GROUP.transaction_report}__income_per_item_master`,
+  label: 'Pendapatan Per Item Master',
+  table_schema: `transactions main
+    LEFT JOIN transaction_items tr_item ON tr_item.transaction_id::text = main.id::text
+    LEFT JOIN transaction_item_breakdowns tr_item_bundling ON tr_item_bundling.transaction_item_id::text = tr_item.id::text
+    LEFT JOIN refunds refund ON refund.transaction_id = main.id
+    LEFT JOIN items item ON item.id::text = tr_item.item_id::text
+    LEFT JOIN users tenant ON tenant.id::text = item.tenant_id::text
+    LEFT JOIN refund_items refund_item ON refund_item.refund_item_id::text = tr_item.item_id::text`,
+  main_table_alias: 'main',
+  whereDefaultConditions: [
+    {
+      column: 'main.status',
+      filter_type: FILTER_TYPE.TEXT_IN_MEMBER,
+      values: [STATUS.SETTLED, STATUS.REFUNDED, STATUS.PROCESS_REFUND],
+    },
+  ],
+  defaultOrderBy: [],
+  lowLevelOrderBy: [],
+  filter_period_config: {
+    hidden: true,
+  },
+
+  column_configs: [
+    {
+      column: 'main__settlement_date',
+      query: 'main.settlement_date',
+      label: 'Tanggal Pendapatan',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.DATE_TIMESTAMP,
+      date_format: 'DD/MM/YYYY',
+    },
+    {
+      column: 'item_owner',
+      query: `CASE WHEN tenant.name is not null THEN tenant.name ELSE 'Company' END`,
+      label: 'Kepemilikan',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'main__type',
+      query: 'main.type',
+      label: 'Sumber',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'main__invoice_code',
+      query: 'main.invoice_code',
+      label: 'Kode Booking',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'main__payment_code',
+      query: 'main.payment_code',
+      label: 'Kode Pembayaran',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'tr_item__item_category_name',
+      query: 'tr_item.item_category_name',
+      label: 'Kategori Item',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'tr_item__item_name',
+      query: 'tr_item.item_name',
+      label: 'Nama Item',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'tr_item__breakdown_bundling',
+      query: 'tr_item.breakdown_bundling',
+      label: 'Breakdown Bundling',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.BOOLEAN,
+    },
+    {
+      column: 'tr_item_bundling__item_name',
+      query: 'tr_item_bundling.item_name',
+      label: 'Nama Item Bundling',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'main__customer_type',
+      query: 'main.customer_type',
+      label: 'Tipe Pelanggan',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'main__creator_counter_no',
+      query: 'main.creator_counter_no',
+      label: 'No.PoS',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'tr_item__qty',
+      query: 'tr_item.qty',
+      label: 'Qty',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.NUMBER,
+    },
+    {
+      column: 'tr_item__total_hpp',
+      query: 'tr_item.total_hpp',
+      label: 'Total HPP',
+      type: DATA_TYPE.MEASURE,
+      format: DATA_FORMAT.CURRENCY,
+    },
+    // TODO => tambahkan total dpp per item
+    // TODO => tambahkan total tax
+    {
+      column: 'tr_item__total_price',
+      query: 'tr_item.total_price',
+      label: 'Total Penjualan',
+      type: DATA_TYPE.MEASURE,
+      format: DATA_FORMAT.CURRENCY,
+    },
+    {
+      column: 'refund__refund_date',
+      query: 'refund.refund_date',
+      label: 'Tanggal Pengembalian',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.DATE_TIMESTAMP,
+      date_format: 'DD/MM/YYYY',
+    },
+    {
+      column: 'refund__status',
+      query: 'refund.status',
+      label: 'Status Pengembalian',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'refund__code',
+      query: 'refund.code',
+      label: 'Kode Pengembalian',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'refund_item__qty_refund',
+      query: 'refund_item.qty_refund',
+      label: 'Qty Pengembalian',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.NUMBER,
+    },
+    {
+      column: 'refund_item__refund_total',
+      query: '(refund_item.refund_total * -1)',
+      label: 'Total Pengembalian',
+      type: DATA_TYPE.MEASURE,
+      format: DATA_FORMAT.CURRENCY,
+    },
+
+    {
+      column: 'transaction_balance',
+      query: `CASE WHEN refund.id  is null THEN tr_item.total_price ELSE tr_item.total_price - refund_item.refund_total END`,
+      label: 'Balance',
+      type: DATA_TYPE.MEASURE,
+      format: DATA_FORMAT.CURRENCY,
+    },
+    {
+      column: 'tr_item__item_tenant_share_margin',
+      query: 'tr_item.item_tenant_share_margin',
+      label: 'Profile Share (IDR)',
+      type: DATA_TYPE.MEASURE,
+      format: DATA_FORMAT.CURRENCY,
+    },
+    {
+      column: 'tenant_income',
+      query: 'tr_item.total_price - tr_item.item_tenant_share_margin',
+      label: 'Pendapatan Tenant',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.CURRENCY,
+    },
+
+    {
+      column: 'main__customer_name',
+      query: 'main.customer_name',
+      label: 'Nama Pelanggan',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'main__customer_description',
+      query: 'main.customer_description',
+      label: 'Deskripsi',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'main__customer_phone',
+      query: 'main.customer_phone',
+      label: 'Telepon',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+    {
+      column: 'main__creator_name',
+      query: 'main.creator_name',
+      label: 'Dibuat Oleh',
+      type: DATA_TYPE.DIMENSION,
+      format: DATA_FORMAT.TEXT,
+    },
+  ],
+  whereCondition(filterModel) {
+    const queryFilter = [];
+    const breakdown = filterModel.tr_item__breakdown_bundling;
+    if (breakdown) {
+      const value = breakdown.filter.map((item) => {
+        return item === 'Yes' ? true : false;
+      });
+
+      queryFilter.push(`tr_item.breakdown_bundling in (${value.join()})`);
+    }
+    return queryFilter;
+  },
+  ignore_filter_keys: ['tr_item__breakdown_bundling'],
+  filter_configs: [
+    {
+      filed_label: 'Tanggal Pendapatan',
+      filter_column: 'main__settlement_date',
+      field_type: FILTER_FIELD_TYPE.date_range_picker,
+      filter_type: FILTER_TYPE.DATE_IN_RANGE_TIMESTAMP,
+    },
+    {
+      filed_label: 'Kepemilikan',
+      filter_column: 'item_owner',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Sumber',
+      filter_column: 'main__type',
+      field_type: FILTER_FIELD_TYPE.select,
+      filter_type: FILTER_TYPE.TEXT_IN_MEMBER,
+      select_custom_options: [...Object.values(TransactionType)],
+    },
+    {
+      filed_label: 'Kode Booking',
+      filter_column: 'main__invoice_code',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Kode Pembayaran',
+      filter_column: 'main__payment_code',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Kategori Item',
+      filter_column: 'tr_item__item_category_name',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Nama Item',
+      filter_column: 'tr_item__item_name',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Breakdown Item',
+      filter_column: 'tr_item__breakdown_bundling',
+      field_type: FILTER_FIELD_TYPE.select,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+      select_custom_options: ['Yes', 'No'],
+    },
+    {
+      filed_label: 'Nama Item Bundling',
+      filter_column: 'tr_item_bundling__item_name',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Tipe Pelanggan',
+      filter_column: 'main__customer_type',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'No. PoS',
+      filter_column: 'main__creator_counter_no',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Tanggal Pengembalian',
+      filter_column: 'refund__refund_date',
+      field_type: FILTER_FIELD_TYPE.date_range_picker,
+      filter_type: FILTER_TYPE.DATE_IN_RANGE_TIMESTAMP,
+    },
+    {
+      filed_label: 'Kode Pengembalian',
+      filter_column: 'refund__code',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Nama Pelanggan',
+      filter_column: 'main__customer_name',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Bank/Issuer',
+      filter_column: 'main__payment_type_method_name',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+    {
+      filed_label: 'Dibuat Oleh',
+      filter_column: 'main__creator_name',
+      field_type: FILTER_FIELD_TYPE.input_tag,
+      filter_type: FILTER_TYPE.TEXT_MULTIPLE_CONTAINS,
+    },
+  ],
+};
diff --git a/src/modules/reports/shared/configs/transaction-report/index.ts b/src/modules/reports/shared/configs/transaction-report/index.ts
index 1f3b73a..c116baa 100644
--- a/src/modules/reports/shared/configs/transaction-report/index.ts
+++ b/src/modules/reports/shared/configs/transaction-report/index.ts
@@ -2,6 +2,7 @@ import { ReportConfigEntity } from '../../entities/report-config.entity';
 
 import IncomeReport from './configs/income';
 import IncomeReportPerItem from './configs/income-per-item';
+import IncomeReportPerItemMaster from './configs/income-per-item-master';
 import GivingDiscount from './configs/giving-discounts';
 import VisitorsPerRideReport from './configs/visitors-per-ride';
 import TimePerRideReport from './configs/time-per-ride';
@@ -14,6 +15,7 @@ import ReconciliationReport from './configs/reconciliation';
 export const TransactionReportConfig: ReportConfigEntity[] = [
   IncomeReport,
   IncomeReportPerItem,
+  IncomeReportPerItemMaster,
   GivingDiscount,
   // VisitorsPerRideReport,
   // TimePerRideReport,