SELECT 
    m.kode
    ,a.nama
    ,m.kodetagihan
    ,ifnull(sum(if(m.kodesp = 'reg', (
        SELECT pokok tot from mpinjam where faktur = m.faktur
    ),0)),0) pinjaman
    ,ifnull(sum(if(m.kodesp = 'reg', m.ke,0)),0) ke
    ,ifnull(sum(if(m.kodesp = 'reg', (
        SELECT lama from mpinjam where faktur = m.faktur
    ),0)),0) masa
    ,ifnull(sum(if(m.kodesp = 'reg', m.pokok,0)),0) pokok
    ,ifnull(sum(if(m.kodesp = 'reg', m.bunga,0)),0) jasa
    ,ifnull(sum(if(m.kodesp = 'swp', jumlah,0)),0) swp
    ,ifnull(sum(if(m.kodesp = 'sm', jumlah,0)),0) manasuka
    ,ifnull(sum(if(m.kodesp = 'tk', jumlah,0)),0) tk
    ,ifnull(sum(if(m.kodesp = 'sp', jumlah,0)),0) sp
    ,ifnull(sum(if(m.kodesp = 'sw', jumlah,0)),0) sw
    ,ifnull(sum(if(m.kodesp = 'bw', jumlah,0)),0) bw
    ,ifnull(sum(if(m.kodesp = 'pt', m.pokok,0)),0) pt
    ,ifnull(sum(if(m.kodesp = 'usp1', m.pokok + m.bunga,0)),0) usp1
    ,ifnull(sum(if(m.kodesp = 'usp2', m.pokok + m.bunga,0)),0) usp2
    ,ifnull(sum(if(m.kodesp = 'usp3', m.pokok + m.bunga,0)),0) usp3
    ,"=C{no}-(G{no}*E{no})" hsisa
    ,"=SUM(G{no}:K{no})" jmlusp
    ,"=SUM(M{no}:S{no})" jmlinuk
    ,"=L{no}+T{no}" totalall
FROM mtagihan m 
LEFT JOIN anggota a ON m.kode = a.kode
WHERE m.kodetagihan = '$kode' GROUP BY m.kode