diff --git a/src/helper/enum-list.ts b/src/helper/enum-list.ts
index 2ba4d88..8c29165 100644
--- a/src/helper/enum-list.ts
+++ b/src/helper/enum-list.ts
@@ -25,6 +25,8 @@ export enum coaType {
   EXPENSE,
   ACCOUNT_RECEIVABLE,
   ACCOUNT_PAYABLE,
+  BUDGET,
+  CONTRA_BUDGET,
 }
 
 export enum balanceType {
diff --git a/src/product/dto/product/create-product.dto.ts b/src/product/dto/product/create-product.dto.ts
index be1ab0c..74433dc 100644
--- a/src/product/dto/product/create-product.dto.ts
+++ b/src/product/dto/product/create-product.dto.ts
@@ -18,4 +18,7 @@ export class CreateProductDto {
 
   @IsUUID()
   subCategoriesId: string;
+
+  @IsUUID()
+  supplierId: string;
 }
diff --git a/src/product/entities/product-history-price.entity.ts b/src/product/entities/product-history-price.entity.ts
index e50d22d..6abf098 100644
--- a/src/product/entities/product-history-price.entity.ts
+++ b/src/product/entities/product-history-price.entity.ts
@@ -2,6 +2,7 @@ import { Entity, Column, PrimaryGeneratedColumn, ManyToOne } from 'typeorm';
 import { Product } from './product.entity';
 import { BaseModel } from '../../config/basemodel.entity';
 import { productType } from '../../helper/enum-list';
+import { User } from '../../users/entities/user.entity';
 
 @Entity()
 export class ProductHistoryPrice extends BaseModel {
@@ -11,6 +12,9 @@ export class ProductHistoryPrice extends BaseModel {
   @ManyToOne(() => Product, (product) => product.id)
   product: Product;
 
+  @ManyToOne(() => User, (user) => user.id)
+  user: User;
+
   @Column()
   price: number;
 
diff --git a/src/product/entities/product.entity.ts b/src/product/entities/product.entity.ts
index 982fa3b..cc2241f 100644
--- a/src/product/entities/product.entity.ts
+++ b/src/product/entities/product.entity.ts
@@ -11,6 +11,7 @@ import {
 } from 'typeorm';
 import { ProductSubCategories } from './product-sub-category.entity';
 import { BaseModel } from '../../config/basemodel.entity';
+import { Supplier } from '../../users/entities/supplier.entity';
 
 @Entity()
 export class Product extends BaseModel {
@@ -43,4 +44,14 @@ export class Product extends BaseModel {
     },
   )
   sub_categories: ProductSubCategories;
+
+  @ManyToOne(
+    () => {
+      return Supplier;
+    },
+    (partner) => {
+      return partner.id;
+    },
+  )
+  supplier: Supplier;
 }
diff --git a/src/transaction/coa.service.ts b/src/transaction/coa.service.ts
index d828f5f..33beffc 100644
--- a/src/transaction/coa.service.ts
+++ b/src/transaction/coa.service.ts
@@ -1,4 +1,10 @@
-import { forwardRef, HttpException, HttpStatus, Inject, Injectable } from '@nestjs/common';
+import {
+  forwardRef,
+  HttpException,
+  HttpStatus,
+  Inject,
+  Injectable,
+} from '@nestjs/common';
 import { EntityNotFoundError, Repository } from 'typeorm';
 import { InjectRepository } from '@nestjs/typeorm';
 import { COA } from './entities/coa.entity';
@@ -10,24 +16,40 @@ export class CoaService {
   constructor(
     @InjectRepository(COA)
     private coaRepository: Repository<COA>,
-    @Inject(forwardRef(() => UsersService))
+    @Inject(
+      forwardRef(() => {
+        return UsersService;
+      }),
+    )
     private userService: UsersService,
   ) {}
 
   async create(inputCoaDto: InputCoaDto) {
-    const user = inputCoaDto.user
-    let coaData = new COA();
-    coaData.user = user.id;
-    coaData.name =  coaType[inputCoaDto.type] + '-' + user.username;
+    const coaData = new COA();
+    let name = '';
+    if (inputCoaDto.user) {
+      coaData.user = inputCoaDto.user.id;
+      name = inputCoaDto.user.username;
+    }
+
+    if (inputCoaDto.supplier) {
+      coaData.supplier = inputCoaDto.supplier.id;
+      name = inputCoaDto.supplier.code;
+    }
+
+    coaData.name = `${coaType[inputCoaDto.type]}-${name}`;
     coaData.balanceType = inputCoaDto.balanceType;
     coaData.type = inputCoaDto.type;
     coaData.amount = 0;
 
-    const result = await inputCoaDto.coaEntityManager.insert(COA,coaData);
+    const result = await inputCoaDto.coaEntityManager.insert(COA, coaData);
 
-    if(inputCoaDto.type == coaType.ACCOUNT_RECEIVABLE || inputCoaDto.type == coaType.ACCOUNT_PAYABLE){
+    if (
+      inputCoaDto.type == coaType.ACCOUNT_RECEIVABLE ||
+      inputCoaDto.type == coaType.ACCOUNT_PAYABLE
+    ) {
       coaData.relatedUser = inputCoaDto.relatedUserId;
-      await inputCoaDto.coaEntityManager.save(coaData)
+      await inputCoaDto.coaEntityManager.save(coaData);
     }
 
     return coaData;
@@ -35,7 +57,10 @@ export class CoaService {
 
   async findByUser(id: string, typeOfCoa: coaType) {
     try {
-      return await this.coaRepository.findOneOrFail({ user: id, type: typeOfCoa });
+      return await this.coaRepository.findOneOrFail({
+        user: id,
+        type: typeOfCoa,
+      });
     } catch (e) {
       if (e instanceof EntityNotFoundError) {
         throw new HttpException(
@@ -51,9 +76,17 @@ export class CoaService {
     }
   }
 
-  async findByUserWithRelated(id: string, relatedId: string, typeOfCoa: coaType) {
+  async findByUserWithRelated(
+    id: string,
+    relatedId: string,
+    typeOfCoa: coaType,
+  ) {
     try {
-      return await this.coaRepository.findOneOrFail({ user: id, type: typeOfCoa, relatedUser:relatedId });
+      return await this.coaRepository.findOneOrFail({
+        user: id,
+        type: typeOfCoa,
+        relatedUser: relatedId,
+      });
     } catch (e) {
       if (e instanceof EntityNotFoundError) {
         throw new HttpException(
diff --git a/src/transaction/dto/input-coa.dto.ts b/src/transaction/dto/input-coa.dto.ts
index 5e068dc..b6c580d 100644
--- a/src/transaction/dto/input-coa.dto.ts
+++ b/src/transaction/dto/input-coa.dto.ts
@@ -2,6 +2,7 @@ import { IsNotEmpty, IsUUID } from 'class-validator';
 import { balanceType, coaType } from 'src/helper/enum-list';
 import { User } from 'src/users/entities/user.entity';
 import { EntityManager } from 'typeorm';
+import { Supplier } from '../../users/entities/supplier.entity';
 
 export class InputCoaDto {
   @IsUUID()
@@ -16,6 +17,9 @@ export class InputCoaDto {
   @IsUUID()
   relatedUserId: string;
 
+  @IsUUID()
+  supplier: Supplier;
+
   @IsNotEmpty()
   coaEntityManager: EntityManager;
 }
diff --git a/src/transaction/entities/coa.entity.ts b/src/transaction/entities/coa.entity.ts
index a463b68..b26ece3 100644
--- a/src/transaction/entities/coa.entity.ts
+++ b/src/transaction/entities/coa.entity.ts
@@ -1,7 +1,4 @@
-import {
-  Entity,
-  Column,
-} from 'typeorm';
+import { Entity, Column } from 'typeorm';
 import { BaseModel } from '../../config/basemodel.entity';
 import { coaType, balanceType } from '../../helper/enum-list';
 
@@ -19,11 +16,18 @@ export class COA extends BaseModel {
   @Column()
   amount: number;
 
-  @Column()
+  @Column({
+    nullable: true,
+  })
   user: string;
 
   @Column({
-    nullable:true
+    nullable: true,
   })
   relatedUser: string;
+
+  @Column({
+    nullable: true,
+  })
+  supplier: string;
 }
diff --git a/src/transaction/entities/transaction-journal.entity.ts b/src/transaction/entities/transaction-journal.entity.ts
index ad5ba0a..821fc71 100644
--- a/src/transaction/entities/transaction-journal.entity.ts
+++ b/src/transaction/entities/transaction-journal.entity.ts
@@ -9,7 +9,6 @@ import {
 import { BaseModel } from '../../config/basemodel.entity';
 import { COA } from './coa.entity';
 import { Transactions } from './transactions.entity';
-import { TransactionType } from './transaction-type.entity';
 import { balanceType } from '../../helper/enum-list';
 
 @Entity()
diff --git a/src/transaction/entities/transaction-type.entity.ts b/src/transaction/entities/transaction-type.entity.ts
deleted file mode 100644
index c146c85..0000000
--- a/src/transaction/entities/transaction-type.entity.ts
+++ /dev/null
@@ -1,11 +0,0 @@
-import {
-  Entity,
-  Column,
-} from 'typeorm';
-import { BaseModel } from '../../config/basemodel.entity';
-
-@Entity()
-export class TransactionType extends BaseModel {
-  @Column()
-  name: string;
-}
diff --git a/src/transaction/transaction.module.ts b/src/transaction/transaction.module.ts
index 8b1f631..698ef2b 100644
--- a/src/transaction/transaction.module.ts
+++ b/src/transaction/transaction.module.ts
@@ -4,7 +4,6 @@ import { TransactionController } from './transaction.controller';
 import { PpobCallbackController } from './ppob_callback.controller';
 import { TypeOrmModule } from '@nestjs/typeorm';
 import { COA } from './entities/coa.entity';
-import { TransactionType } from './entities/transaction-type.entity';
 import { TransactionJournal } from './entities/transaction-journal.entity';
 import { Transactions } from './entities/transactions.entity';
 import { CoaService } from './coa.service';
@@ -13,17 +12,12 @@ import { UsersModule } from 'src/users/users.module';
 
 @Module({
   imports: [
-    TypeOrmModule.forFeature([
-      TransactionType,
-      COA,
-      TransactionJournal,
-      Transactions,
-    ]),
+    TypeOrmModule.forFeature([COA, TransactionJournal, Transactions]),
     ProductModule,
     forwardRef(() => UsersModule),
   ],
   controllers: [TransactionController, PpobCallbackController],
   providers: [TransactionService, CoaService],
-  exports:[CoaService]
+  exports: [CoaService],
 })
 export class TransactionModule {}
diff --git a/src/transaction/transaction.service.ts b/src/transaction/transaction.service.ts
index 9e818f9..17769fd 100644
--- a/src/transaction/transaction.service.ts
+++ b/src/transaction/transaction.service.ts
@@ -5,7 +5,6 @@ import { InjectRepository } from '@nestjs/typeorm';
 import { Transactions } from './entities/transactions.entity';
 import { Connection, EntityManager, Repository } from 'typeorm';
 import { COA } from './entities/coa.entity';
-import { TransactionType } from './entities/transaction-type.entity';
 import { TransactionJournal } from './entities/transaction-journal.entity';
 import { CoaService } from './coa.service';
 import * as uuid from 'uuid';
@@ -34,8 +33,6 @@ export class TransactionService {
   constructor(
     @InjectRepository(Transactions)
     private transactionRepository: Repository<Transactions>,
-    @InjectRepository(TransactionType)
-    private transactionTypeRepository: Repository<TransactionType>,
     @InjectRepository(TransactionJournal)
     private transactionJournalRepository: Repository<TransactionJournal>,
     @InjectRepository(COA)
diff --git a/src/users/dto/create-partner.dto.ts b/src/users/dto/create-partner.dto.ts
new file mode 100644
index 0000000..b4acc45
--- /dev/null
+++ b/src/users/dto/create-partner.dto.ts
@@ -0,0 +1,15 @@
+import { IsNotEmpty } from 'class-validator';
+
+export class CreatePartnerDto {
+  @IsNotEmpty()
+  name: string;
+
+  @IsNotEmpty()
+  address: string;
+
+  @IsNotEmpty()
+  owner: string;
+
+  @IsNotEmpty()
+  npwp: string;
+}
diff --git a/src/users/dto/create-supplier.dto.ts b/src/users/dto/create-supplier.dto.ts
new file mode 100644
index 0000000..8a2e585
--- /dev/null
+++ b/src/users/dto/create-supplier.dto.ts
@@ -0,0 +1,9 @@
+import { IsNotEmpty } from 'class-validator';
+
+export class CreateSupplierDto {
+  @IsNotEmpty()
+  name: string;
+
+  @IsNotEmpty()
+  code: string;
+}
diff --git a/src/users/entities/partner.entity.ts b/src/users/entities/supplier.entity.ts
similarity index 77%
rename from src/users/entities/partner.entity.ts
rename to src/users/entities/supplier.entity.ts
index 8ff03d9..080c04c 100644
--- a/src/users/entities/partner.entity.ts
+++ b/src/users/entities/supplier.entity.ts
@@ -4,10 +4,16 @@ import { BaseModel } from '../../config/basemodel.entity';
 import { hashPassword } from '../../helper/hash_password';
 
 @Entity()
-export class User extends BaseModel {
+export class Supplier extends BaseModel {
   @PrimaryGeneratedColumn('uuid')
   id: string;
 
   @Column()
   name: string;
+
+  @Column()
+  code: string;
+
+  @Column()
+  status: boolean;
 }
diff --git a/src/users/supplier.service.spec.ts b/src/users/supplier.service.spec.ts
new file mode 100644
index 0000000..9eb9cce
--- /dev/null
+++ b/src/users/supplier.service.spec.ts
@@ -0,0 +1,18 @@
+import { Test, TestingModule } from '@nestjs/testing';
+import { SupplierService } from './supplier.service';
+
+describe('PartnerService', () => {
+  let service: SupplierService;
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      providers: [SupplierService],
+    }).compile();
+
+    service = module.get<SupplierService>(SupplierService);
+  });
+
+  it('should be defined', () => {
+    expect(service).toBeDefined();
+  });
+});
diff --git a/src/users/supplier.service.ts b/src/users/supplier.service.ts
new file mode 100644
index 0000000..a5ccbcf
--- /dev/null
+++ b/src/users/supplier.service.ts
@@ -0,0 +1,114 @@
+import {
+  forwardRef,
+  HttpException,
+  HttpStatus,
+  Inject,
+  Injectable,
+} from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Connection, EntityNotFoundError, Repository } from 'typeorm';
+import { Supplier } from './entities/supplier.entity';
+import { InputCoaDto } from '../transaction/dto/input-coa.dto';
+import { balanceType, coaType } from '../helper/enum-list';
+import { CreateSupplierDto } from './dto/create-supplier.dto';
+import { CoaService } from '../transaction/coa.service';
+import * as uuid from 'uuid';
+
+@Injectable()
+export class SupplierService {
+  constructor(
+    @InjectRepository(Supplier)
+    private supplierRepository: Repository<Supplier>,
+    @Inject(
+      forwardRef(() => {
+        return CoaService;
+      }),
+    )
+    private coaService: CoaService,
+    private connection: Connection,
+  ) {}
+
+  async create(createSupplierDto: CreateSupplierDto) {
+    const check = await this.supplierRepository.findOne({
+      code: createSupplierDto.code,
+    });
+
+    if (check) {
+      throw new HttpException(
+        {
+          statusCode: HttpStatus.NOT_ACCEPTABLE,
+          error: 'Supplier Already Exist',
+        },
+        HttpStatus.NOT_FOUND,
+      );
+    }
+
+    const supplierData = new Supplier();
+    supplierData.id = uuid.v4();
+    supplierData.name = createSupplierDto.name;
+    supplierData.code = createSupplierDto.code;
+    supplierData.status = true;
+
+    await this.connection.transaction(async (manager) => {
+      const result = await manager.insert(Supplier, supplierData);
+
+      const dataCoaInventory = new InputCoaDto();
+      dataCoaInventory.supplier = supplierData;
+      dataCoaInventory.balanceType = balanceType.DEBIT;
+      dataCoaInventory.type = coaType.INVENTORY;
+      dataCoaInventory.coaEntityManager = manager;
+      await this.coaService.create(dataCoaInventory);
+
+      const dataCoaCostOfSales = new InputCoaDto();
+      dataCoaCostOfSales.supplier = supplierData;
+      dataCoaCostOfSales.balanceType = balanceType.DEBIT;
+      dataCoaCostOfSales.type = coaType.COST_OF_SALES;
+      dataCoaCostOfSales.coaEntityManager = manager;
+      await this.coaService.create(dataCoaCostOfSales);
+
+      const dataCoaBudget = new InputCoaDto();
+      dataCoaBudget.supplier = supplierData;
+      dataCoaBudget.balanceType = balanceType.DEBIT;
+      dataCoaBudget.type = coaType.BUDGET;
+      dataCoaBudget.coaEntityManager = manager;
+      await this.coaService.create(dataCoaBudget);
+
+      const dataCoaContraBudget = new InputCoaDto();
+      dataCoaContraBudget.supplier = supplierData;
+      dataCoaContraBudget.balanceType = balanceType.CREDIT;
+      dataCoaContraBudget.type = coaType.CONTRA_BUDGET;
+      dataCoaContraBudget.coaEntityManager = manager;
+      await this.coaService.create(dataCoaContraBudget);
+    });
+
+    return supplierData;
+  }
+
+  findAllSupplier(page) {
+    return this.supplierRepository.findAndCount({
+      skip: page * 10,
+      take: 10,
+      order: {
+        version: 'DESC',
+      },
+    });
+  }
+
+  async findOne(id: string) {
+    try {
+      return await this.supplierRepository.findOneOrFail(id);
+    } catch (e) {
+      if (e instanceof EntityNotFoundError) {
+        throw new HttpException(
+          {
+            statusCode: HttpStatus.NOT_FOUND,
+            error: 'Data not found',
+          },
+          HttpStatus.NOT_FOUND,
+        );
+      } else {
+        throw e;
+      }
+    }
+  }
+}
diff --git a/src/users/users.controller.ts b/src/users/users.controller.ts
index addb15e..7980740 100644
--- a/src/users/users.controller.ts
+++ b/src/users/users.controller.ts
@@ -15,13 +15,18 @@ import { UsersService } from './users.service';
 import { CreateUserDto } from './dto/create-user.dto';
 import { UpdateUserDto } from './dto/update-user.dto';
 import { Public } from '../auth/public.decorator';
+import { CreateSupplierDto } from './dto/create-supplier.dto';
+import { SupplierService } from './supplier.service';
 
 @Controller({
   path: 'users',
   version: '1',
 })
 export class UsersController {
-  constructor(private readonly usersService: UsersService) {}
+  constructor(
+    private readonly usersService: UsersService,
+    private readonly supplierService: SupplierService,
+  ) {}
 
   @Post()
   async create(@Request() req, @Body() createUserDto: CreateUserDto) {
@@ -32,6 +37,15 @@ export class UsersController {
     };
   }
 
+  @Post('supplier')
+  async createPartner(@Body() createPartnerDto: CreateSupplierDto) {
+    return {
+      data: await this.supplierService.create(createPartnerDto),
+      statusCode: HttpStatus.CREATED,
+      message: 'success',
+    };
+  }
+
   @Public()
   @Get()
   async findAll(@Query('page') page: number) {
diff --git a/src/users/users.module.ts b/src/users/users.module.ts
index c9ef16d..637a6ea 100644
--- a/src/users/users.module.ts
+++ b/src/users/users.module.ts
@@ -5,11 +5,17 @@ import { UsersController } from './users.controller';
 import { User } from './entities/user.entity';
 import { TransactionModule } from 'src/transaction/transaction.module';
 import { ConfigurableModule } from 'src/configurable/configurable.module';
+import { SupplierService } from './supplier.service';
+import { Supplier } from './entities/supplier.entity';
 
 @Module({
-  imports: [TypeOrmModule.forFeature([User]), forwardRef(() => TransactionModule), ConfigurableModule],
+  imports: [
+    TypeOrmModule.forFeature([User, Supplier]),
+    forwardRef(() => TransactionModule),
+    ConfigurableModule,
+  ],
   controllers: [UsersController],
-  providers: [UsersService],
+  providers: [UsersService, SupplierService],
   exports: [UsersService],
 })
 export class UsersModule {}