M. H. Nasiruddin, L. Basyirah, dan M. Surur, “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, vol. 7, no. 1, Jun 2023.