SELECT Kode_COA,N_Perkiraan,SUM (Debet) AS Debet,SUM (Kredit) AS Kredit FROM tbl_Jurnal WHERE

LEFT (Kode_COA,1)='4' AND (DATE) BETWEEN ? AND ? OR
LEFT (Kode_COA,1)='5' AND (DATE) BETWEEN ? AND ? OR
LEFT (Kode_COA,1)='6' AND (DATE) BETWEEN ? AND ? GROUP BY Kode_COA,N_Perkiraan ORDER BY 1


-- Let's say it starts with '4' and date is within range

WHERE TRUE AND TRUE OR
FALSE AND TRUE OR
FALSE AND TRUE