Harusnya dilakukan join : 

"SELECT `nama`,
              sum(iif((month(`tgl`)=" & Format(Tahun.Value, "mm") &
",`jumlah`,0)) as `JML`,
               FROM `customer` `c` join `keluar` `k`
               ON `c`.`id` = `k`.`id`
               WHERE `c`.`id` = val(`k`.`id`) and (`k`.`kode` = '29'
and `JML` > 0)
               and
               year(`tgl`)=" & Format(Tahun.Value, "yyyy") & "
               group by `nama` order by `nama`";


--
Donny Kurnia
http://hantulab.multiply.com/
http://hantulab.blogspot.com/
-------------------------------------------
At times the world can seem an unfriendly and sinister place. But
believe us when we say there is much more good in it than bad. And
what might seem to be a series of unfortunate events, may in fact, be
the first steps of a journey.
-- A Series of Unfortunate Events

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