KAJIAN ASAS KEWARISAN ISLAM TERHADAP WARISAN BERUPA SAHAM

Ilham Ghoffar Solekhan, NIM.: 18203010142 (2023) KAJIAN ASAS KEWARISAN ISLAM TERHADAP WARISAN BERUPA SAHAM. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Islamic inheritance is a process of transferring the inheritance of the heir to the heirs based on the provisions of the text. Inheritance is regulated in Islamic inheritance law which is a law that determines the process and share of heirs according to their distribution. The provisions of Islamic inheritance law are binding specifically for Muslims. As a law, Islamic inheritance law must be implemented according to the principles that apply in it. Shares as a certificate stating the ownership of the company, can be one of the objects of inheritance today, because shares can be categorized as valuable movable objects. As a relatively new object of inheritance, it is not certain whether the distribution of shares can be in accordance with the provisions of Islamic inheritance law or not. Thus, this research will discuss the relationship between the principles of Islamic inheritance law and shares.This research is a qualitative research with the type of library research, namely research that seeks data by examining books, literature, notes, reports, and so on. By applying descriptive qualitative, it is hoped that this research can explain clearly about shares as an object of inheritance in the study of the principles of Islamic inheritance law. This research provides results that shares are company securities that have value to be transacted. Shares become one of the valuable investment objects in the present, but with the value that continues to change makes shares ambiguous to be divided fairly. Shares can be an object of inheritance based on Civil Code article 499 which states that shares are valuable assets and are categorized as movable objects. Shares in the study of the principles of Islamic inheritance law, have several problems in each principle, namely shares cannot be transferred directly to heirs according to the principle of ijbary, but must be based on applicable procedures. Shares also cannot be ensured that the distribution is fair, because shares are unpredictable in value.

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