SELECT FIS_TURU, NVL(HIZMET,0) AS HIZMET, NVL(MALZEME,0) AS MALZEME, INVOICEREF
FROM 
(
SELECT FIS_TURU, INVOICEREF, SATIS_TURU, TOTAL FROM TABLE
)
PIVOT 
(
SUM(TOTAL) FOR SATIS_TURU IN ('Hizmet' as HIZMET, 'Malzeme' as MALZEME)
)