WIṢĀYAH DAN AMANAH: ANALISIS PERBANDINGAN UNDANG-UNDANG SYARIAH DAN SIVIL DALAM PERANCANGAN HARTA PUSAKA.

The appointment of executors through wiṣāyah and trust in Islamic estate planning can guarantee the benefit of the beneficiary and the trust property itself. This concept of trust has been evolved from the time of the Prophet SAW. However, the concept of trust practising in the industry nowadays is to be quite different compare to Islamic concept. Therefore, this article will study the concept of wiṣāyah and trust in the care of underage beneficiaries from two different perspectives; Civil law and Shariah law. The author uses qualitative research by applying library approaches and interviews. Amanah Raya Berhad was chosen as a sample of study to indicate the civil trust concept. The findings of this study will be analyzed based on the descriptive and comparative analysis. The result shows that wiṣāyah and trust are two instruments of Islamic estate planning that have the same objective even though they are referring to different laws. In conclusion, the appointment of an executor through the concept of wiṣāyah and trust is important to protect the rights and the property of the minor after the deceased of the donor. [ABSTRACT FROM AUTHOR]