Agustina, A. D., A. Mubarok, and F. Firmansyah. “The Effect Number of Members, Savings, and Loans on Remaining Operating Result (SHU) With Working Capital As a Moderating Variable: A Study of KPRI Tegal City”. JABKO: Jurnal Akuntansi Dan Bisnis Kontemporer, vol. 6, no. 1, July 2026, pp. 276-88, doi:10.24905/jabko.v6i1.96.