diff --git a/src/app/[locale]/(protected)/accounting/bills/page.tsx b/src/app/[locale]/(protected)/accounting/bills/page.tsx
index 052cd949..0332c219 100644
--- a/src/app/[locale]/(protected)/accounting/bills/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/bills/page.tsx
@@ -47,7 +47,7 @@ async function getBills(params: {
     queryParams.append('per_page', '20');
 
     const response = await fetch(
-      `${process.env.NEXT_PUBLIC_API_URL}/api/v1/bills?${queryParams.toString()}`,
+      `${process.env.API_URL}/api/v1/bills?${queryParams.toString()}`,
       { method: 'GET', headers, cache: 'no-store' }
     );
 
diff --git a/src/app/[locale]/(protected)/sales/pricing-management/page.tsx b/src/app/[locale]/(protected)/sales/pricing-management/page.tsx
index 5b9ef67e..7934002d 100644
--- a/src/app/[locale]/(protected)/sales/pricing-management/page.tsx
+++ b/src/app/[locale]/(protected)/sales/pricing-management/page.tsx
@@ -150,7 +150,7 @@ async function getItemsList(): Promise<ItemApiData[]> {
     const headers = await getApiHeaders();
 
     const response = await fetch(
-      `${process.env.NEXT_PUBLIC_API_URL}/api/v1/items?group_id=1&size=100`,
+      `${process.env.API_URL}/api/v1/items?group_id=1&size=100`,
       {
         method: 'GET',
         headers,
@@ -183,7 +183,7 @@ async function getPricingList(): Promise<PriceApiItem[]> {
     const headers = await getApiHeaders();
 
     const response = await fetch(
-      `${process.env.NEXT_PUBLIC_API_URL}/api/v1/pricing?size=100`,
+      `${process.env.API_URL}/api/v1/pricing?size=100`,
       {
         method: 'GET',
         headers,
diff --git a/src/components/accounting/DepositManagement/index.tsx b/src/components/accounting/DepositManagement/index.tsx
index 3fae7e02..c36eab20 100644
--- a/src/components/accounting/DepositManagement/index.tsx
+++ b/src/components/accounting/DepositManagement/index.tsx
@@ -58,7 +58,7 @@ import {
   DEPOSIT_TYPE_FILTER_OPTIONS,
   ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
-import { deleteDeposit, updateDepositTypes } from './actions';
+import { deleteDeposit, updateDepositTypes, getDeposits } from './actions';
 import { toast } from 'sonner';
 
 // ===== 컴포넌트 Props =====
@@ -104,6 +104,9 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
   // 입금 데이터 (서버에서 전달받은 initialData 사용)
   const [data, setData] = useState<DepositRecord[]>(initialData);
 
+  // 로딩 상태
+  const [isRefreshing, setIsRefreshing] = useState(false);
+
   // ===== 체크박스 핸들러 =====
   const toggleSelection = useCallback((id: string) => {
     setSelectedItems(prev => {
@@ -200,10 +203,30 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
   }, [deleteTargetId]);
 
   // 새로고침 핸들러
-  const handleRefresh = useCallback(() => {
-    // TODO: API 호출로 최신 데이터 조회
-    toast.info('새로고침 기능 준비 중입니다.');
-  }, []);
+  const handleRefresh = useCallback(async () => {
+    setIsRefreshing(true);
+    try {
+      const result = await getDeposits({
+        perPage: 100,
+        startDate,
+        endDate,
+        depositType: depositTypeFilter !== 'all' ? depositTypeFilter : undefined,
+        search: searchQuery || undefined,
+      });
+      if (result.success) {
+        setData(result.data);
+        setSelectedItems(new Set());
+        setCurrentPage(1);
+        toast.success('데이터를 새로고침했습니다.');
+      } else {
+        toast.error(result.error || '새로고침에 실패했습니다.');
+      }
+    } catch {
+      toast.error('새로고침 중 오류가 발생했습니다.');
+    } finally {
+      setIsRefreshing(false);
+    }
+  }, [startDate, endDate, depositTypeFilter, searchQuery]);
 
   // ===== 통계 카드 (총 입금, 당월 입금, 거래처 미설정, 입금유형 미설정) =====
   const statCards: StatCard[] = useMemo(() => {
@@ -480,9 +503,10 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
       <Button
         variant="outline"
         onClick={handleRefresh}
+        disabled={isRefreshing}
       >
-        <RefreshCw className="h-4 w-4 mr-2" />
-        새로고침
+        <RefreshCw className={`h-4 w-4 mr-2 ${isRefreshing ? 'animate-spin' : ''}`} />
+        {isRefreshing ? '조회중...' : '새로고침'}
       </Button>
     </div>
   );
diff --git a/src/components/accounting/WithdrawalManagement/index.tsx b/src/components/accounting/WithdrawalManagement/index.tsx
index 47b09d1e..b02d7ad5 100644
--- a/src/components/accounting/WithdrawalManagement/index.tsx
+++ b/src/components/accounting/WithdrawalManagement/index.tsx
@@ -56,7 +56,7 @@ import {
   WITHDRAWAL_TYPE_FILTER_OPTIONS,
   ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
-import { deleteWithdrawal, updateWithdrawalTypes } from './actions';
+import { deleteWithdrawal, updateWithdrawalTypes, getWithdrawals } from './actions';
 import { toast } from 'sonner';
 
 // ===== 컴포넌트 Props =====
@@ -102,6 +102,9 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
   // 출금 데이터 (서버에서 전달받은 initialData 사용)
   const [data, setData] = useState<WithdrawalRecord[]>(initialData);
 
+  // 로딩 상태
+  const [isRefreshing, setIsRefreshing] = useState(false);
+
   // ===== 체크박스 핸들러 =====
   const toggleSelection = useCallback((id: string) => {
     setSelectedItems(prev => {
@@ -198,10 +201,30 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
   }, [deleteTargetId]);
 
   // 새로고침 핸들러
-  const handleRefresh = useCallback(() => {
-    // TODO: API 호출로 최신 데이터 조회
-    toast.info('새로고침 기능 준비 중입니다.');
-  }, []);
+  const handleRefresh = useCallback(async () => {
+    setIsRefreshing(true);
+    try {
+      const result = await getWithdrawals({
+        perPage: 100,
+        startDate,
+        endDate,
+        withdrawalType: withdrawalTypeFilter !== 'all' ? withdrawalTypeFilter : undefined,
+        search: searchQuery || undefined,
+      });
+      if (result.success) {
+        setData(result.data);
+        setSelectedItems(new Set());
+        setCurrentPage(1);
+        toast.success('데이터를 새로고침했습니다.');
+      } else {
+        toast.error(result.error || '새로고침에 실패했습니다.');
+      }
+    } catch {
+      toast.error('새로고침 중 오류가 발생했습니다.');
+    } finally {
+      setIsRefreshing(false);
+    }
+  }, [startDate, endDate, withdrawalTypeFilter, searchQuery]);
 
   // ===== 통계 카드 (총 출금, 당월 출금, 거래처 미설정, 출금유형 미설정) =====
   const statCards: StatCard[] = useMemo(() => {
@@ -474,9 +497,10 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
       <Button
         variant="outline"
         onClick={handleRefresh}
+        disabled={isRefreshing}
       >
-        <RefreshCw className="h-4 w-4 mr-2" />
-        새로고침
+        <RefreshCw className={`h-4 w-4 mr-2 ${isRefreshing ? 'animate-spin' : ''}`} />
+        {isRefreshing ? '조회중...' : '새로고침'}
       </Button>
     </div>
   );
diff --git a/src/components/items/ItemDetailClient.tsx b/src/components/items/ItemDetailClient.tsx
index 0097d906..28928983 100644
--- a/src/components/items/ItemDetailClient.tsx
+++ b/src/components/items/ItemDetailClient.tsx
@@ -86,7 +86,7 @@ function getStorageUrl(path: string | undefined): string | null {
     return path;
   }
   // 상대 경로인 경우
-  const apiUrl = process.env.NEXT_PUBLIC_API_URL || '';
+  const apiUrl = process.env.API_URL || '';
   return `${apiUrl}/storage/${path}`;
 }