'101', 'name' => 'Kas', 'type' => 'Asset'], ['code' => '102', 'name' => 'Persediaan Barang Dagang', 'type' => 'Asset'], ['code' => '301', 'name' => 'Modal', 'type' => 'Equity'], ['code' => '401', 'name' => 'Penjualan', 'type' => 'Revenue'], ['code' => '501', 'name' => 'Harga Pokok Penjualan', 'type' => 'Expense'], ['code' => '502', 'name' => 'Biaya Operasional', 'type' => 'Expense'], ]; foreach ($accounts as $account) { \App\Models\Account::updateOrCreate( ['code' => $account['code']], $account ); } } }