Nasiruddin, M. H.; Basyirah, L.; Surur, M. PROFIT EQUALIZATION RESERVE (PER) AS AN EFFORT TO MITIGATE THE RISK OF RETURNS IN SHARI’A BANKING IN THE PERSPECTIVE OF THE RULES الْمَشَقَّةُ تَجْلِبُ التَّيْسِيْرِ. Justeko 2023, 7.