Access Denied even if permission is given
Your implementation of hook_perm() (which is not valid for Drupal 7), only defines the trial_balance permission, not the akuntansi permission your code is trying to use.
The fact the user #1 has the permission to see those pages is just because the user #1 by-passes all the permissions; in fact, user_access() returns TRUE for that user.

  // User #1 has all privileges:
  if ($account-&gt;uid == 1) {
    return TRUE;
  } 


To make it clear, without explicitly setting an access callback, the access arguments are expected to be an array with the user permission string, which in your case would be trial_balance.  

If the module is for Drupal 7, then hook_perm() is not even used; instead, Drupal 7 uses hook_permission(), which is not a simple renaming of the previous hook. It is expected to return a differently structured array; using the same array as Drupal 6, will cause it to not properly work.