EPSG:1260

COORDINATEOPERATION["Makassar (Jakarta) to Makassar (1)",
    VERSION["EPSG-Idn Sulawesi"],
    SOURCECRS[
        GEOGCRS["Makassar (Jakarta)",
            DATUM["Makassar (Jakarta)",
                ELLIPSOID["Bessel 1841",6377397.155,299.1528128,
                    LENGTHUNIT["metre",1]]],
            PRIMEM["Jakarta",106.807719444444,
                ANGLEUNIT["degree",0.0174532925199433]],
            CS[ellipsoidal,2],
                AXIS["geodetic latitude (Lat)",north,
                    ORDER[1],
                    ANGLEUNIT["degree",0.0174532925199433]],
                AXIS["geodetic longitude (Lon)",east,
                    ORDER[2],
                    ANGLEUNIT["degree",0.0174532925199433]],
            ID["EPSG",4804]]],
    TARGETCRS[
        GEOGCRS["Makassar",
            DATUM["Makassar",
                ELLIPSOID["Bessel 1841",6377397.155,299.1528128,
                    LENGTHUNIT["metre",1]]],
            PRIMEM["Greenwich",0,
                ANGLEUNIT["degree",0.0174532925199433]],
            CS[ellipsoidal,2],
                AXIS["geodetic latitude (Lat)",north,
                    ORDER[1],
                    ANGLEUNIT["degree",0.0174532925199433]],
                AXIS["geodetic longitude (Lon)",east,
                    ORDER[2],
                    ANGLEUNIT["degree",0.0174532925199433]],
            ID["EPSG",4257]]],
    METHOD["Longitude rotation",
        ID["EPSG",9601]],
    PARAMETER["Longitude offset",106.807719444444,
        ANGLEUNIT["degree",0.0174532925199433],
        ID["EPSG",8602]],
    OPERATIONACCURACY[0.0],
    USAGE[
        SCOPE["Change of prime meridian."],
        AREA["Indonesia - south west Sulawesi."],
        BBOX[-6.54,118.71,-1.88,120.78]],
    ID["EPSG",1260]]

proj4.defs("EPSG:1260","+proj=pipeline +step +proj=axisswap +order=2,1 +step +proj=unitconvert +xy_in=deg +xy_out=rad +step +inv +proj=longlat +ellps=bessel +pm=jakarta +step +proj=unitconvert +xy_in=rad +xy_out=deg +step +proj=axisswap +order=2,1");

{
    "$schema": "https://proj.org/schemas/v0.7/projjson.schema.json",
    "type": "Transformation",
    "name": "Makassar (Jakarta) to Makassar (1)",
    "source_crs": {
        "type": "GeographicCRS",
        "name": "Makassar (Jakarta)",
        "datum": {
            "type": "GeodeticReferenceFrame",
            "name": "Makassar (Jakarta)",
            "ellipsoid": {
                "name": "Bessel 1841",
                "semi_major_axis": 6377397.155,
                "inverse_flattening": 299.1528128
            },
            "prime_meridian": {
                "name": "Jakarta",
                "longitude": 106.807719444444
            }
        },
        "coordinate_system": {
            "subtype": "ellipsoidal",
            "axis": [
                {
                    "name": "Geodetic latitude",
                    "abbreviation": "Lat",
                    "direction": "north",
                    "unit": "degree"
                },
                {
                    "name": "Geodetic longitude",
                    "abbreviation": "Lon",
                    "direction": "east",
                    "unit": "degree"
                }
            ]
        },
        "id": {
            "authority": "EPSG",
            "code": 4804
        }
    },
    "target_crs": {
        "type": "GeographicCRS",
        "name": "Makassar",
        "datum": {
            "type": "GeodeticReferenceFrame",
            "name": "Makassar",
            "ellipsoid": {
                "name": "Bessel 1841",
                "semi_major_axis": 6377397.155,
                "inverse_flattening": 299.1528128
            }
        },
        "coordinate_system": {
            "subtype": "ellipsoidal",
            "axis": [
                {
                    "name": "Geodetic latitude",
                    "abbreviation": "Lat",
                    "direction": "north",
                    "unit": "degree"
                },
                {
                    "name": "Geodetic longitude",
                    "abbreviation": "Lon",
                    "direction": "east",
                    "unit": "degree"
                }
            ]
        },
        "id": {
            "authority": "EPSG",
            "code": 4257
        }
    },
    "method": {
        "name": "Longitude rotation",
        "id": {
            "authority": "EPSG",
            "code": 9601
        }
    },
    "parameters": [
        {
            "name": "Longitude offset",
            "value": 106.807719444444,
            "unit": "degree",
            "id": {
                "authority": "EPSG",
                "code": 8602
            }
        }
    ],
    "accuracy": "0.0",
    "scope": "Change of prime meridian.",
    "area": "Indonesia - south west Sulawesi.",
    "bbox": {
        "south_latitude": -6.54,
        "west_longitude": 118.71,
        "north_latitude": -1.88,
        "east_longitude": 120.78
    },
    "id": {
        "authority": "EPSG",
        "code": 1260
    }
}

<?xml version="1.0" encoding="utf-8"?>
<Map srs="+proj=pipeline +step +proj=axisswap +order=2,1 +step +proj=unitconvert +xy_in=deg +xy_out=rad +step +inv +proj=longlat +ellps=bessel +pm=jakarta +step +proj=unitconvert +xy_in=rad +xy_out=deg +step +proj=axisswap +order=2,1">
	<Layer srs="+proj=pipeline +step +proj=axisswap +order=2,1 +step +proj=unitconvert +xy_in=deg +xy_out=rad +step +inv +proj=longlat +ellps=bessel +pm=jakarta +step +proj=unitconvert +xy_in=rad +xy_out=deg +step +proj=axisswap +order=2,1">
	</Layer>
</Map>

INSERT into spatial_ref_sys (srid, auth_name, auth_srid, proj4text, srtext) values ( 1260, 'EPSG', 1260, '+proj=pipeline +step +proj=axisswap +order=2,1 +step +proj=unitconvert +xy_in=deg +xy_out=rad +step +inv +proj=longlat +ellps=bessel +pm=jakarta +step +proj=unitconvert +xy_in=rad +xy_out=deg +step +proj=axisswap +order=2,1', 'None');