Oracle 21c

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ALTER SESSION SET NLS_DATE_FORMAT = 'YYYY-MM-DD HH24:MI:SS';
CREATE TABLE accounts (
  le_parent varchar2(100),
  legal_entity varchar2(100),
  trans_account_parent varchar2(100),
  trans_account varchar2(100),
  accounted_net number,
  period varchar2(10)
);
BEGIN
INSERT INTO accounts VALUES ('yayasan pahang', 'yayasan pahang', 'cash transfer','908B1-palang',300,'Jul-22');
INSERT INTO accounts VALUES ('yayasan pahang', 'yayasan pahang', 'cash transfer','A2462-palang',-300,'Jun-23');
INSERT INTO accounts VALUES ('yayasan pahang', 'yayasan pahang', 'payment','a5365-loindm',500,'Jul-22');
END;
/
1 rows affected

SELECT account_hierarchy,
       jul_22,
       jun_23
FROM   (SELECT a.*, NULL AS ignore FROM accounts a)
       UNPIVOT(
         (account_hierarchy, period, amount)
         FOR type IN (
           (le_parent, period, ignore) AS 1,
           (legal_entity, period, ignore) AS 2,
           (trans_account_parent, period, ignore) AS 3,
           (trans_account, period, accounted_net) AS 4
         )
       )
       PIVOT (
         SUM(amount)
         FOR period IN (
           'Jul-22' AS Jul_22,
           'Jun-23' AS Jun_23
         )
       )


ACCOUNT_HIERARCHY
JUL_22
JUN_23


yayasan pahang
null
null

yayasan pahang
null
null

cash transfer
null
null

908B1-palang
300
null

A2462-palang
null
-300

payment
null
null

a5365-loindm
500
null

ACCOUNT_HIERARCHY	JUL_22	JUN_23
yayasan pahang	null	null
yayasan pahang	null	null
cash transfer	null	null
908B1-palang	300	null
A2462-palang	null	-300
payment	null	null
a5365-loindm	500	null