Inheritance Management: Challenges and Opportunites of Shariah Financial Institutions

Transcription

1. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) Inheritance Management : Challenges and Opportunites of Shariah Financial Institutions Slamet Riyadi Bisri1 Abstract According to a hadiths , inheritance science and knowledge (faraid) is a master of all mu’amalah science in which is usually easy to be forgotten although it is very important. The reality In the society especially in Moslem’s community as in Indonesia in which Moslem community is the majority, the waris (inheritance) management usually is postponed and also to be conducted according to the demand of the inheritors (ahli waris) in which sometimes do not agree or conform with shariah, in general this practice in an aggregate point of view and according to economics principles put a disadvantage on the inheritors due to the decreasing value of the assets which are being distributed. The objectives of the research are : 1). Investigates how the communities distributes property of the deceased in the form of assets . 2). Evaluates how far Islamic Shariah is implemented in the communities and become research objects. 3). Analyze the impacts of inheritance (ditribution) toward capital formations of the inheritors , individuals as well as in the family and its relation to shariah financial institution development. The research design is combination of exploratory, descriptive and causal. Methods to be applied includes : literature study, institutional communications and interviews to dig information. The sampling methods is “convenience purposive sampling”. The qualitative methods is multivariate statistics. Result findings of the research : 1). Inheritance/mawarist management is a very important problem after fulfilling the duty toward a deceases Moslem (bathing, clothing, praying, and burrying), on the otherhand waris management most of the time are posponed for some reasons. 2) Waris problem solving management guides to be reffered is a part of Islamic Legal Compilation (in Indonesia is assigned to a committee by the Government). 3). The research shows that only less than 50 percent Moslems apply the shariah methods due to the lack of understanding among the people. 4). The general conclusion of the empirical findings of this research is that in general assets gained from inheritance are used to elevate the welfare in the form of : housing improvements, buying land, buying business equipments as well as a capital for business or new ventures. Further research and development is recommended in regards to inheritance (waris) management in shariah, in which it should be integrated in Islamic Financial System in the form of wealth management, takaful, shariah financial planning as well as models such as IREIT (Islamic Real Estate Investment Trust). Keywords: inheritance/waris, shariah, faroid, assets, financial institution, economic development. 1 Lecturer of UNIBA ( Batik Islamic University ) Surakarta, Indonesia. Prepared for IMHALAL 2016, Kuala Lumpur, Malaysia
2. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) INTRODUCTION Every human being experiences life cycle as follows : born, grew as an adult , mature and having family and finally will die. as a normal person every person when would die will leave property and wealth dan will be distributed to the inheritor or inheritance beneficiary. According to Islamic teaching, inheritance distribution is something which is explained indetailed , this indicates that the sustainability of the society, community, family and civilization are depend on the way inheritance managed properly. False inheritance distribution management will gives negatives impact on family , community and society development at large. Based on the awareness that " Inheritance ( waris) is potency of the ummah" (Jurnal Manajemen Syariah ediri Vol.2 No.02/Th. August 2007) this reseach is a preliminary research of the series researches empirically on inheritance distributions based on Islamic principles especially in Indonesia in which majority of the population are Islamic ummah. Inheritance distribution will affect the just and efficient capital distribution among the heirs/beneficiaries and in turn will affect economic performance in macro aggregates. AIMS AND OBJECTIVES This study aimed to expose inheritance issues (faraidl) especially in Indonesian society with Muslim as the majority of the population in which the process of the division of inheritance may play a role in the economy as a source of capital to strengthen family and individual economic activities. The more detailed of the study aims are the following objectives : i. ii. iii. To explore how people carry out the division of inheritance of property left by the deceased as well as to describe it. To evaluating the extent of Islamic law applied to the people who made the object of research. Analyze the effect of the implementation of the division of inheritance to capital formation individuals and families and also to the development of shariah financial institution. As a descriptive exploratory research, combined with limited causal analysis, the research will be conducted on a case of possible community research is conducted. It is given that the issue of dividing inheritance is a very sensitive issue in the community,especially the Islamic community in Indonesia are faced with the division of inheritance according to other systems (such as adat/traditional law or secular legal system). Scientific background of this study refers to Islamic science which is based on the Qur'an and Hadiths as well as a variety of history (riwayat) associated with the implementation of the division of inheritance. As for the branching system of modern scientific research is a study presented in the shadow of modern economics. This synthesis efforts is the desire to offer innovation in solving problems that often arise in the community about the division of the assets and try to relate it to economic performance in a broader scope.
3. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) LITERATURE STUDY Theoretical Review Given the object of study is the implementation of a system of inheritance according to Islamic law in Indonesia, the theoretical overview will be carried out in depth against some reference books about inheritance (faraid). In fact, the largest part of the property that is inherited is immovable property such as land and buildings and the estate form a treasure most susceptible to decline in value when sold in a hurry (to be shared) then the reference library that will be explored is the relevant with appreciation and depreciation in the value of assets such as land and buildings,according to the literature refference of Urban Economics . The full research paper includes some ealier related researches in which in general concludes that waris is a multidiciplinary issues and knowledge in the perspective of "modern knowledge" not only merely Islamic study in a narrow sense. To mention the related kwoldedge beyond traditional Islamic study are : economics (micro and macro), urban and regional studies (related to property : land and house), psychology, family study, law, cultural studies etcetera. Waris in the Qur’an Waris in the Qur'an/ Issues of inheritance / faraidl is one of several issues that are organized and discussed in detail in the verses of the Qur'an. The things that are associated with the relationship between humans discussed in detail are: marriage, trade, debts, usury is not trade, and inheritance.The verses in the Qur'an which discuss the division of inheritance are: "For men there is the right piece of property left by the mother-father and relatives, and for women there is a right section (also) on the possessions of the mother-father and relatives, either more or less according to sections that have been established". (QS . An-Nisa '(4): 7). "And if at the present division of the relatives, the orphans and the poor, and give them of the asset (minimally) and say to them a kind word". (QS. An-Nisa '(4): 8). "And let the fear of Allah those who suppose to leave behind their weak children, that they worry about them (their welfare) . Therefore, let them say the truth. "(QS. AnNisa '(4): 9). "God ordained for you about (the division of inheritance to) your children. Namely: a part of the boys together with part two daughters; and if the child involved women more than two, then for them two-thirds of the inheritance; if the daughter was an only, then he get half the treasure. And for the two mother-father, each one-sixth of the inheritance, if the deceased left children; if the deceased did not have children and she inherited by the mother-father (only), then the mother gets one-third, if the deceased left several siblings, then the mother gets one-sixth, (divisions mentioned above) after fulfilled the will he made or (and) after the debt is paid. (About) your parents and your children, you do not know who among them are closer (many) benefits for you. It is the decree of Allah. Verily Allah is Knowing, Wise." (QS. AnNisa '(4): 11).
4. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) "And you (husbands) half of treasures left by your wives, if they do not have children. If it's your wives have children, then you get a quarter of the property left behind after they make will be met, or (and) already paid his debt. The wife obtained a quarter of that which ye leave if you do not have children. If you have children then the wives earn one-eighth of that which ye leave behind after you made will be met or (and) after paid off your debts. If someone dies, both men and women who did not leave his father and left no children, but had a brother (same mother only) or a sister (same mother alone), then for each of the two types brothers were one-sixth treasure., but if the brothers were more of a same mother, then they allies in the third part, after filled with testaments made by him or after paid his debt by giving no harm (to the beneficiary). (God sets such as) the shari'ah is really from Allah, and Allah is Knower, Clement". (QS. An-Nisa '(4): 12). "(The laws) it is the provisions of Allah. Whoever obey Allah and His Messenger, Allah will enter him into Paradise flowing in it rivers, and they will abide therein; and that is a great victory. "(QS. An-Nisa '(4): 13). "And whoever disobeys Allah and His Messenger and violate the terms of his, Allah put them in hell fire while he will abide therein; and her torment humiliating." (QS. An[Nisa’(4):14). RESEARCH METHODOLOGY Research Methods As a scientific research study design (research design) is a combination of approaches exploratory, descriptive and causal. The results of this study are also expected to result in a general framework to examine the question of inheritance is more widespread and deep. The method to be applied are: literature, communication agencies / institutions (especially related to issues such as the division of the Department of Religious Affair etc.) As well as empirical research on a community by utilizing techniques grounded research. The use of multivariate statistical analysis is applied as appropriate. Research is conducted in some cases the division of inheritance for 6 (six) months starting from the preparation of the problems until the final conclusion. it is set at the beginning of the preparation of the study. But remember this is just the research assessment the respondent sample obtained easily (convenience sampling) met freely in which case the implementation of inheritance is encountered, it is well to remember that blame groups that carry out the process of division of inheritance is not all quite open to sharing information about the division of inheritance of the , The Phenomenon of Inheritance What is Waris ? Inheritance is an ownership of property transfer system of a deceased person to the offspring or the parties who are deemed eligible by reference to a particular system with the necessary agreements.
5. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) Inheritance is applied by the law of inheritance in force, while for Muslims the provisions of division even a relatively detailed manner is stipulated in the Qur'an and is known as faraid, which is also known as the mother of all sciences. Inheritance is a Ummahs’ potency (Bisri, 2010), which is a matter that should not be ignored. This is not just an issue related to the past but also the future concerning the provision of property for the descendants of those who died. In matters of inheritance, it included the issue of justice, method of apportionment, calculating economically, as well as the determination of the rights legally. In general, these affairs usually are private to each family and often led to disputes between the heirs, and sometimes settled by a court settlement. Considering this is a private family affair, it is generally closed to outsiders, especially outsiders who do not have any business with it. Meanwhile, the authorities such as the government, does not have a summary and statistical data related to inheritance issues up until now, despite the government’s efforts to administer through the Department of Religious Affairs at the Offices of Religious Affairs (KUA) as the proxy (especially for Muslims). As for non-Muslims, they usually administer this matter via a notary or reconcile internally. The government's role as the administrator is required, but merely as a facilitator, for example in setting transfer ownership of immovable property and others. Given this, inheritance is an exciting matter and urgent to be investigated as scientific inquiry that is based on the principles of the division of inheritance to take lessons and to produce guidelines or tips of optimal division of inheritance. In the exploratory phase, it would be more appropriate when phenomenology approach is applied that stems from exploring information on how the occurrence of inheritance division is implemented. The Role of Government on Waris As a religious state, the Indonesian Government has a role in enforcing the application of Islamic law to its adherents into practice through the coordination of the Department of Religious Affairs and its ramifications to the Office of Religious Affairs (KUA) at district level, which in certain things done by the village government (Desa) and/or an administrative village (Kelurahan) or through the Mosque Welfare Council. In the case of marriage, divorce, and reconciliation, the role of government has been very clear. For example, a valid marriage by religion but not associated with the system of state administration / government (such as nikah siri) is clearly considered outside the law of the country. In terms of trade and financial problems, the community is faced with two choices that are equally valid under state, that is conventional or shariah, both are accommodated. While in terms of inheritance, it seems that the government has not fully played a role. As for the terms of reference concerning the setting matters of inheritance in Indonesia, "Compilation of Islamic Law" has been arranged, where the Inheritance Law was one of three texts (the others are on Marriage Law and the Law of Religious Endowment/Wakaf) from the Draft Compilation of Islamic Law produced by the project team, chaired by Prof. H. Bustanul Arifin, SH, designated by SKB of
6. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) Chairman of the Supreme Court and the Minister of Religious Affairs No. 7 / KMA / 1985 and No. 25 Year 1985 dated March 25, 1985. Disseminating and facilitating the implementation of the division of inheritance in accordance with Islamic Shariah is the duty of the government (mainly the Ministry of Religious Affairs), which is also expected to be quick in its implementation, and fair in its application. Experience, Impression and Anticipation of the Younger Generation. One of the methods applied in this study is Focus Group Discussion (FGD). This method is applied to the academic study of Islamic Economics held by the Islamic Studies of Economics Group (ISEG), facilitated by Padjadjaran University (UNPAD) and the Forum of Islamic Economic Studies (FOSSEI). Here are some lessons captured from the participants showing that in fact there is a very big interest in the younger generation to the problems of inheritance, which someday they will face. Broadly speaking, the lessons learned from the FGD are about the experience of inheritance, the impression of inheritance, and anticipation as well as aspiration in the future in regards to inheritance. 1. Experiences on Inheritance Most participants in the forum, which in this case represents the young generation, has experienced a case of division of inheritance, although some had never experienced or known about it. Nevertheless, some have not really experienced or just forget the occurrence of the inheritance. The following are some notes on the experience of the division of inheritance: • • • • Inheritance is divided before the testator died, and injustice is encountered Dispute related to the division of inheritance due to misunderstanding Dominant parties and their tendency to be greedy Ignorance due to the length of the inheritance is divided since the testator died. 2. Impressions on Inheritance Issues Issues of inheritance were initially known a "black box" before the FGD started. Once the process is completed, the impression that was acquired from the participants was the issues of inheritance were an insight or even "new knowledge". The Forum agreed that the problems regarding to inheritance need further study and can be continued periodically to a few sessions. It may even become a subject of its own concentration on a study program with a concentration of Islamic Economics. 3. Anticipation to the future Some of anticipations and aspirations from the youth relating to inheritance issues for the future includes: • • • • The aspiration to explore the knowledge of inheritance and to help to disseminate the knowledge in the future The aspiration to implement the division of inheritance based on the guidance of Islam, once having enough knowledge of inheritance The aspiration to be wealthy so as to leave a legacy that much to the heirs The aspiration to execute the division of inheritance, starting from the close
7. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) • family first and continue to expand in the future. Other aspirations included a plan to organize lectures and FGDs regarding inheritance in series several times. RESEARCH ANALYSIS AND FINDINGS Waris/Inheritance Managemet in Indonesian Community. The Implementation of Community Waris in Indonesia : Indonesian community that stretches from Sabang to Merauke is a pluralistic society both in terms of cultural, ethnic groups (ethnics), religion, mother tongue or economic status. As a society that is at NKRI (the Unitary Republic of Indonesia) a State that is not yet old enough (compared to other countries such as Japan or the United States are already more than a century) various community affairs was not necessarily resolved by the provision of homogenous legal and ethical guidance, including in terms of the division of inheritance. Their percentage of the population who have a background in Java tribe (even though they have lived in the Outer) then in the event of inheritance normative apparently still strongly influenced by the attitude of Javanese culture, namely: to maintain peace and harmony in the family, as far as possible away from the dispute or quarrel in the family , even if there is disagreement weak tend to succumb or entrust it to an elder, and if ever forced to stay there a difference of opinion then there tends to be parties to the dispute to talking to each other and the parties who feel aggrieved in their hearts hope that God's justice will happen in the future. Javanese influence is relatively strong in addition to the nuances of the positive which is to achieve harmony and concord in a large family there are also some negative effects, namely: the possibility of injustice, although not protested publicly, in case there is any indication of injustice that can arise harmony family is false that will carried to children and grandchildren in the future. For families who are (wealthy) lack of fairness in the division of inheritance is less a negative impact because the division of wealth usually done when the parents are still alive in an amount sufficient to build new family for each child. Some sample implementation of the division of inheritance in this study are all done in the community in Java so things above, namely the influence of Javanese norms are dominant but given the Javanese have also spread across Indonesia then having some effect too though to the sharpness of the research in the future came there needs to be more research is large and spacious with samples from various regions in Indonesia. Islamic Shariah Demand in Waris/Inheritance Distribution Application of Islamic Guidance on the division of Waris: The division of inheritance is one thing that is regulated in detail and firmly in the teaching of Islam either by the Qur'an and hadiths. Some verses of the Qur'an is quite straightforward as shown above.
8. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) From the sample division of inheritance can provide information about the division of inheritance in which one substance is the extent to which Islamic guidance applied. It turns out that implement consequently the teachings of Islam is still less than 50% and this is apparently because the understanding of Islamic guidance in depth about the particulars division of inheritance is still less so among the public, therefore the decision of the division of inheritance based more amicably or are forced by their individual more dominant. The fact lack of Islamic method used as guidelines for the division of inheritance should not blame the people who are forced not to implement the teachings of Islam because no or less knowledge, but it should be a matter of introspection for Islamic leaders both in government (Ministry of Religious Affairs etc.) And the community (MUI, Islamic Organizations etc.) to make it more optimal socialization. Implementation of Islamic teachings better, including the implementation processes of the division of inheritance will make the Islamic society will be more prosperous. The Benefit of Waris System as Capital Resources. Benefits Waris As Capital Resources : In Islam a person will start to be responsible for deeds to Allah s.w.t. if it has comingbaliq (become adult/mature), it certainly can be used as a criterion also in terms of the application of the principles contained therein economy: personal responsibility in the pro purchase, personal income, the economic division of responsibilities in the family and so on including in terms of inheritance. Someone who is not coming-baliq as well as orphans and or strays immature then processing of the next of kin can be represented by someone who can keep the mandate until the child is an adult and to the holder of the mandate can be leveraged for life to taste in moderation, so that if the child is an adult he can already tried with an initial capital of his inheritance. If the holder of the mandate of the treasonous then he included the unjust : "Those who eat up the property of orphans unjustly, they actually swallowed fire full belly, and they will enter into the fire blazing (Hell)." (Qur'an, An-Nisa '(4): 10). A Muslim is required to own lawfully trying to make a living as a manifestation of charity (sholeh). Subject is a person born as a descendant of wealthy people who have inherited property that much or as descendants of the poor very little to leave a legacy, it is a matter of taqdir (predestination) from Allah s.w.t. for every human being. Parents who are rich or poor are both the trials of life, therefore let every Muslim in making a halal living within its capabilities and should not be so dependent on the old man's treasure; in this case the State also has an obligation to its citizens who sympathize shortages, as well as the Ummah is responsible for the well-being through: zakat, infaq, Sadaqah and so forth. Thus the treasures of the division of inheritance is a provision that permitted under the terms of Allah a little or a lot, but it should not be used as the only hope of capital funding sources. A person who receives the estate and that many it is properly that he rejoiced while getting inheritance slightly or not at all let patience hopefully Allah
9. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) pours sustenance through other avenues, "the sustenance of Allah comes from sources that are not unexpected". Tentative conclusions from the results of empirical studies of the respondents in this study are generally the property of the result of the division of inheritance is used to improve the welfare of the form: home improvements, buy land, buy means of trying (cars, machinery and so on) as well as venture capital either to add /alleviate business or start a new venture. The measure of the benefits is certainly not solely based on the absolute value of the acquisition of inheritance but also of value relative to own property already owned. What needs to be stressed here is that should the division of inheritance let as soon as possible implemented so that the benefits of the inheritance as capital will be even greater in addition it will ensure the creation of justice origin divided in accordance with the rules which is right and to the Muslims by the guidance of the teachings of Islam in dividing the inheritance that deprived of defamation. Opportunity and Challenge for Islamic/Shariah Financial Institutions. Issues on shariah inheritance (waris) is least discussed in Islamic finance and wealth management for some reasons,on the other hand this affair (waris distribution) sooner or later will be experienced by any Muslim and in the aggregate will be community’s concern. This issue related to the passing on of the wealth from generation to generation in relation to the welfare andwell being of the future generation. The waris issue is a distinc factor which distinguishes between conventional economy and Islamic economy. Islamic economy relate the present generation to the future generation, and Islamic economy relate to the fulfillment of the present world and the hereafter (Siregar,2004). The flow of wealth from generation to generation in the waris distribution is a “fertile land” which produce opportunity and challenge for the development of financial institutions such as : - Shariah wealth management (Nugraha, 2008), Takaful (shariah insurance (Rosly,2010), Cooperative (Manan,2007), IREITS (Islamic Real Estate Investment Trust) (Dusuki, 2011), Other shariah/Islamic financial institutions activity. It is the duty of the government to ease the integration of waris/inheritant management to the shariah/Islamic economic affair and development for the welfare of the Ummah in the world and hereafter to develop legislation on shariah wealth management (Nugraha, 2008). CONCLUSION AND RECOMMENDATION Some conclusion can be drawn from this study, namely: Problem solving inheritance is a very important matter after the liability to someone who dies resolved (bathing, praying/shalat, clothing or apply shroud/kafan and bury), but nevertheless precisely inheritance matters including matters which are often delayed in completion.
10. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) Free solving inheritance that can be followed up to now which is a summary of a variety of legal reference according to the teachings of Islam in Indonesia to date is the "Inheritance" of the Islamic Law Compilation work team of experts commissioned by the government. Answer/findings to the purpose of this research study can be deduced while (in the sense that more research is still needed in depth) is as follows: Indonesian community that stretches from Sabang to Merauke is a pluralistic society both in terms of cultural, ethnic groups (ethnics), religion, mother tongue or economic status. As a society that is at NKRI (the Unitary Republic of Indonesia) a variety of public affairs was not necessarily resolved by legal and ethical provisions homogeneous, including in terms of the division of inheritance. The results showed that in fact applying consequently the teachings of Islam is still less than 50% and this is apparently because the understanding of Islamic guidance in depth about the particulars division of inheritance is still less so among the public, therefore the decision of the division of inheritance based more consensual or involuntary with their more dominant individuals. Tentative conclusions from the results of empirical studies of the respondents in this study are generally the property of the result of the division of inheritance is used to improve the welfare of the form: home improvements, buy land, buy means trying as well as good business capital to increase / improve your business or start a new business. Bersarnya benefits is certainly not solely based on the absolute value of the acquisition of inheritance but also of value relative to own property already owned. Recommendation Here are some recommendations that can be delivered based on the results of this study: Issues of inheritance (faraid) is a problem that can not be ignored because in Islam Studies on Waris is a "half science" associated with various aspects of life as well as a variety of other science, therefore it needs to be developed and applied to support community life and development civilization towards the right direction. It should make one of the main tasks of education and research institutions, especially the Islamic nuances. Socialization of faraid especially with regard to the basics and style of the division of inheritance should be done intensively and tiered (from center to stricken areas even up to the family units) in order to raise awareness (consciousness) and action (action) in applying faraid accurately and quickly (as soon as someone dies) so as to provide benefit and benefit as much as possible, especially for the heirs. Government's role in this regard, especially the Ministry of Religion is very important in establishing faraid therefore need to prepare for HR (human resources) that is competent in terms of inheritance both theory and practice as well as cooperating
11. MALAYSIAN JOURNAL OF CONSUMER AND FAMILY ECONOMICS (2018) VOL 21 (SPECIAL ISSUE 2) with non-governmental organizations to work together to socialize faraid and jointly facilitate society (families and individuals) who want to divide the inheritance properly. Shariah/Islamic economics development especially related to financial institutions srould prioritized to facilitate waris/inhertance management since the issue of waris (faraid) play in important roles in the future for the wefare of the Ummah to achieve independent "economics" in micro level (family, community) as well as in macro level (region and nation or larger). Further research needs to be more done on faraid mainly by research institutions of higher education or college--high order to produce a good inheritance system, here are some alternative research topics concerning inheritance or the science of inheritance (faraid) including waris management study regionally, the role of government in Islamic law in relation to inheritance, case studies on the implementation of the division of waris, family inheritance and gender differences and linking inheritance management with other disciplines REFERENCES Abdul Mannan, Muhammad (2007), ISLAMIC ECONOMY: Theory and Practical (Principles of Islamic Economics), Publisher AS Noordeen, Volume I, II, and III, Kuala Lumpur. Agus Salim (2006), BUILDING THEORY, Research Methodology for Social Affairs, Psokologi, and Education, Publisher Tiara Discourse, Second Edition, Yogyakarta. Askari, Hossein at.al.(2009), New Issues in ISLAMIC FINANCE AND ECONOMY, Progress and Challenges, John Wiley & Sons (Asia) Pte. Ltd., Singapore. Bisri, Slamet Riyadi (2011), INHERITANCE AS POTENTIAL FOR PEOPLE, UNIBA Syariah Management Journal, Surakarta. Bisri, Slamet Riyadi et.al. (2013), EKSPLORASI DAN DESKRIPSI DALA PEMBAGIAN HARTA WARISAN BERDASAR SYARIAT ISLAM, Laporan Penelitian, UNIBA, Surakarta. Bisri, Slamet Riyadi (2014), PENGELOLAAN WARIS SEBAGAI PELUANG DAN TANTANGAN BANK SYARIAH DI INDONESIA, Jurnal Manajemen Syariah, UNIBA, Surakarta. Bisri, Slamet Riyadi (2009), COMPARATION OF BUSINESS ETHICS , Journal of Management Shariah, UNIBA, Surakarta. Dusuki, Asyraf Wajdi (Ed. In Chief), (2011), ISLAMIC FINANCIAL SYSTEM, Principles & Operations, ISRA (International Shari’ah Research Academy for Islamic Finance), Kuala Lumpur. Herman, Soewardi (2004), SPINNING WHEEL WORLD ROLLING, New Cognition About Arise sinking of civilization, Publisher Bakti Mandiri, Bandung. Lubis, Suhrawardi K, Simanjuntak, Komis (2009), HUKUM WARIS ISLAM, Lengkap dan Praktis, Sinar Grafika, Edisi Kedua, Jakarta. Nasution, Amin Husein (2012), HUKUM KEWARISAN, Suatu Analisis Komparatif Pemikiran Mujtahid dan Kompilasi Hukum Islam, Jakarta. Nugraha, Ubaidillah (2008), WEALTH MANAGEMENT, Media Kompetindo, Jakarta. Rosly, Saiful Azhar (2010), Critical Issues on ISLAMIC BANKING AND FINANCIAL MARKET, Dinamas, Kuala Lumpur.
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