The issue of muslims inheritence has been discussing since in recent years. This is due to the increased value of the estate, particularly involving muslims property unclaimed and completed by the beneficiary. Mafqud case is one of the causes of the deceased estate that could not be completed. In this context, the meaning of Mafqud is beneficiary who lost his life in which the status cannot be determined. This is not to be taken lightly as it can cause other problems such as Munasakhat (death plated). This article will discuss the theory and calculations of Taqdir and al-Jam’u, which are combined the calculation if beneficiary still alive and the calculation if beneficiary is dead. On the basis of this calculation, the least part of beneficiaries obtained between two destinies will be determined to solve the problem of distribution of the estate. The authors also discuss the application of the theory of al-Taqdir in some circumstances Mafqud case in detail. The data obtained in order to produce this article is from a literature review of previous studies and the view of Islamic jurisprudence. Therefore the authors suggested that the theory of al-Taqdīr should be used for the settlement of Muslim inheritance in Mafqud cases.

A solution for inheritance property of lost person (Mafqud) from Islamic law perspective

The practice of dividing pre-death inheritance in Pehserut Village is an inheritance phenomenon that follows Javanese customary law by prioritizing several aspects of mutual benefit, but the inheritance distribution model that occurs in the Pehserut Village community does not get legality in classical Fiqh or Indonesian positive law. Moreover, the Islamic community in Pehserut Village which incidentally is oriented to the opinion of Sunni scholars on fiqh issues, which distinguishes between the terms grant, will, and inheritance. This article aims to describe the aspects that become the background of the Pehserut village community in carrying out the distribution of the pre-death inheritance of the heirs, as well as understanding the distribution of pre-death inheritance in the Pehserut Village community from the perspective of progressive legal theory. The method used in this paper is a field study, data obtained by interviewing several relevant sources and supplemented with supporting documentation. The results of the study concluded that the distribution process used a method similar to grants and wills, but the Javanese people of Pehserut Village did not call it that but called it the term 'inheritance'.Distribution of Pre-Death Inheritance, Javanese Islamic Community Inheritance, Progressive Law.

https://journal.iainlangsa.ac.id/index.php/qadha/article/download/4087/2043

Pembagian Waris Pra-Kematian Pada Masyarakat Islam Jawa Perspektif Hukum Progresif

Will and Islamic entrustment (wisayah) are part of the instruments of estate planning in Islam. The implementation of will has been widely discussed among scholars and applied in the Malaysian estate planning industry. In contrast, the trust instrument is not given enough attention and is not discussed in detail as the will. Whereas, trust has its mechanism and had been debated in earlier classical fiqh books. Therefore, this article will discuss the similarities and differences between will and Islamic entrustment related to the implementation of estate planning in Malaysia. The author uses a qualitative approach by analyzing the content of fiqh books, journal articles, proceedings, civil law statutes and the Islamic Family Law Enactment (IFLA). This study will focus on the implementation of will and islamic entrustment in Amanah Raya Berhad (ARB) to better understand both of the concepts. The finding shows that will and Islamic entrustment have some similarities and differences. Both of these instruments have their significance in resolving issues that arise in estate planning

Wasiat Dan Wisayah: Analisis Perbandingan Dalam Perancangan Harta Pusaka Muslim (Will And Wisayah: An Analitical Study In Muslim Estate Planning)

Wasiat merupakan salah satu instrumen perancangan harta pusaka yang menjadi pilihan orang Islam di Malaysia. Namun demikian, pelaksanaan wasiat selepas kematian pewasiat masih berdepan cabaran seperti pelaksanaan wasiat ini masih boleh dicabar, terhad kepada 1/3 bahagian kepada bukan waris, pergaduhan di antara waris, perlantikan penjaga tidak beramanah sehingga berlakunya pengabaian benefisiari. Justeru, kajian ini akan menganalisis aplikasi Wasiat Beramanah sebagai alternatif dalam perancangan harta pusaka yang lebih sistematik dan holistik. Kajian ini adalah berbentuk kualitatif dengan menggunakan kaedah penyelidikan kepustakaan dan temu bual bersama seorang pegawai di Amanah Raya Berhad (ARB). Hasil kajian mendapati bahawa aplikasi Wasiat Beramanah adalah lebih komprehensif daripada wasiat biasa, berupaya menunaikan hasrat pewasiat, dan menjaga kebajikan waris-waris selepas berlaku kematian pewasiat. Kajian ini mencadangkan aplikasi Wasiat Beramanah ini diperluaskan lagi kerana masih kurang diberi perhatian. Keywords: Wasiat Beramanah, Wasiat, Perancangan harta pusaka, Amanah (trust)

Wasiat beramanah: alternatif kepada perancangan harta pusaka yang komprehensif di malaysia


Purpose
This study aims to analyse the mechanism of trust instrument from a Shariah point of view. Analysis of the mechanism would determine the extent to which its implementation can resolve estate planning issues such as frozen estate and the issue of naming beneficiaries under the age of 18.


Design/methodology/approach
This is a qualitative study method through library research. To explore the mechanism of trust instrument, an in-depth interview with five participants using purposive sampling and analyses of documents were used. The selection of this sample allows the researcher to obtain specific data in their field of expertise. Therefore, two officers from the Trust Administration Department of Amanah Raya Berhad (ARB) and three Shariah advisors from ARB (MPS ARB) were interviewed to find out the mechanism of trust instrument from the Shariah perspective. The researcher also referred to the trust deed documents, ARB company policies, field case studies such nomination cases and trust accounts, articles and court cases.


Findings
The trust instrument meets Shariah requirements even though it is based entirely on the Civil Law. The comprehensive and flexible features of trust deeds can help donors to plan systematically during their lifetime.


Research limitations/implications
This study only focuses on the trust instruments that are currently being implemented in the ARB. Five trust products were analysed to achieve the objectives of the study, namely, the Normal Trust, Safecare and Safecare Premium, Takaful Care, Hibah (literally “gift”) as well as Trust and Declaration of Hibah.


Practical implications
The implementation of trust instrument at an early stage can ensure the property is well managed through a trust deed, guarantee the life of the beloved heirs after the death of the donor and prevent the property from being frozen.


Originality/value
This study comprehensively describes the trust instrument from the Shariah perspective and its implementation mechanism in the industry.


Analysis of trust instrument in Islamic estate planning: a study case at Amanah Raya Berhad, Malaysia

The growing number of published articles indexed in a database such as Scopus suggests the increasing number of high-quality research and current interests that are relevant to a particular discourse. However, bibliometric studies identified that the pattern of journal articles published on Islamic estate planning in relation to Malaysian Muslim market in the Scopus database are still limited and given less attention. Therefore, this study seeks to identify the pattern of the published articles that have been indexed by Scopus specifically on Islamic estate planning instruments such as waqf, takaful, Islamic inheritance (farāid), gifts, trust, and will. This article is based on bibliometric analysis and focuses on all Islamic estate planning instruments in Islam. The data obtained from the Scopus database are then analysed thematically using ATLAS.ti 8 and VOSviewer software. The bibliometric analysis found 397 publications from Malaysia, which encompass articles, proceedings, book chapters, and book series. Nonetheless, there are only 324 relevant articles that had been analysed to establish the theme of the study. Meanwhile, the waqf instrument has become the most popular topic debated among researchers from Malaysia. All the articles are obtained from the Scopus database only by using keywords related to the instruments of Islamic estate planning. This study only focuses on Malaysian affiliates for 7 years, from 2015 to 2021. Therefore, more studies need to be done with any other indexing and high-quality research databases such as Web of Science (WoS) and related Islamic estate planning and marketing articles to achieve a better and more comprehensive analysis of research publications. In conclusion, this study provides a better information thematically through the frequency of publication by instruments, frequency of publication year, number of authors, language, publication format, list of journals, affiliation, and types of collaboration. This guideline is useful for researchers carrying out research on Islamic estate planning in the realm of Islamic marketing indexed in Scopus. In fact, the important result of this study will provide insightful bibliometric analysis and assist in identifying current interest in Islamic estate planning instruments with special reference to the Malaysian Muslim consumers' context.

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The viability of Islamic estate planning in Malaysian Muslim market: A bibliometric analysis indexed by Scopus from 2015 to 2021

Efficient and effective Islamic estate planning not only provides convenience to Muslim but also capable of driving national economic progress and development. One of the instruments of Islamic estate planning is trust instrument which is based on Civil Law. The effect of not implementing the trust at an early stage can be seen in the property acquired as it is not managed effectively and indirectly harms the beneficiary. Therefore, this study will try to identify what are the challenges in the implementation of trust, which is not implemented efficiently and looking at the effects of late Islamic estate planning during a lifetime. This study is a qualitative study by analyzing previous articles, related statutes, and looking at the application of trust instrument in trust institutions in Malaysia. To achieve the objectives of this study, the authors conducted interviews with officers at Amanah Raya Berhad (ARB), which is the largest Public Trustee in Malaysia and this year has reached the 100th anniversary of its establishment. The finding of the study found that the trust instrument has significant effects in assisting Islamic estate planning. In conclusion, Islamic estate planning during a lifetime should not be taken lightly by society as it is detrimental to the family and national economy.

Muhamad Mu'izz Abdullah

Papers

Wasiat Dan Wisayah: Analisis Perbandingan Dalam Perancangan Harta Pusaka Muslim (Will And Wisayah: An Analitical Study In Muslim Estate Planning)

Wasiat beramanah: alternatif kepada perancangan harta pusaka yang komprehensif di malaysia

Analysis of trust instrument in Islamic estate planning: a study case at Amanah Raya Berhad, Malaysia

The viability of Islamic estate planning in Malaysian Muslim market: A bibliometric analysis indexed by Scopus from 2015 to 2021

The analysis of trust instruments in malaysia as islamic estate planning: the challenges and effects