Merge pull request #124 from simoendem/pSp

student: bi,sa,ih
finish journal entry record but validation
Merge pull request #125 from bhimasta/bimo.account

finish journal entry record but validation
adjust journal when officer create transaction
Merge pull request #126 from bhimasta/bimo.account

adjust journal when officer create transaction
create report template at 45%
Merge pull request #127 from albertusatria/alb#generateReportTemplate

create report template at 45%
student registrations report belum jadi