Justifying the Need for Smoothing Tools by Islamic Banks
This paper focuses on the positive impacts of using smoothing tools such as Profit Equalisation Reserve or PER and Investment Risk Reserve or IRR to smoothen the rate of return or profit on investments to investment account holders (IAH) of Islamic financial institutions (IFIs). Since the goal of in...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi dan Bisnis Islam IAIN Ponorogo
2021-06-01
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| Series: | El Barka |
| Subjects: | |
| Online Access: | https://jurnal.iainponorogo.ac.id/index.php/elbarka/article/view/2446 |