SELECT TOP (100) PERCENT dbo.PurchaseDetail.ID_Beli, dbo.SalesDetail.ID_Jual, COALESCE (dbo.PurchaseDetail.ID_Barang, dbo.SalesDetail.ID_Barang) 

 AS IDBarang, COALESCE (dbo.PurchaseDetail.Quantity, dbo.SalesDetail.Quantity) AS Quantity, COALESCE (dbo.PurchaseDetail.Harga, 

 dbo.SalesDetail.Harga) AS Harga, COALESCE (dbo.Purchase.TglTrans, dbo.Sales.tanggal) AS TglTransaksi, COALESCE (dbo.Sales.Buyer, 

 dbo.Purchase.Supplier) AS Subject, dbo.Units.Nama_Unit

FROM dbo.PurchaseDetail INNER JOIN

 dbo.Purchase ON dbo.PurchaseDetail.ID_Beli = dbo.Purchase.ID_Beli INNER JOIN

 dbo.Units ON dbo.PurchaseDetail.ID_Unit = dbo.Units.ID_Unit FULL OUTER JOIN

 dbo.Sales INNER JOIN

 dbo.SalesDetail ON dbo.Sales.ID_Jual = dbo.SalesDetail.ID_Jual ON dbo.PurchaseDetail.ID_Barang = dbo.SalesDetail.ID_Barang AND 

 dbo.Units.ID_Unit = dbo.SalesDetail.ID_Unit

ORDER BY TglTransaksi DESC