KEWAJIBAN AHLI WARIS DALAM PEMBAGIAN HARTA WARISAN MENURUT PERSPEKTIF HUKUM ISLAM DI PENGADILAN AGAMA BANJARMASIN

The objective of this research is to observe the judicial review on the period of determination of heir�s obligation towards a testator in the inheritance share among the legal (acceptable) heir in the perspective of Islamic laws and the implementation of the period of inheritance share by heir at Religious Court in Banjarmasin. This is a normative-judicial research - a research using the secondary data obtained from literature using an analytical approach. The obtained data was prescriptively analyzed using a deductive method including general data about laws in the form of doctrine, judiciary law product, perspectives of the experts, and the perspective of sources systematically arranged as a structure of the legal facts in order to answer the existing issues. The results of the research include: (1) The period in implementation of inheritance by heir in accordance with the Islamic laws must soon be realized after the obligation of heir towards testator including the handling of corpse, debts, and will. This is in accordance to the command of Allah SWT in Surah An-nisa Verse 11 and Hadith of the Prophet Muhammad SAW. Subsequently, (2) Based on the copy of 54 points in determination of heirs and the portion of inheritance (P2AWBHP) in 2012 at the Religious Court of Banjarmasin, it was found that there was a suspension practice in inheriting by heirs with the majority of P2AWBHP was above 4 years (seen from the distance of the death of testator and determination of judges). This was due to the lack of community knowledge about the obligation of heir in the implementation of inheritance based on Islamic Laws, culture of Banjar society more prioritizing the other ritual ceremony rather inheritance share such as Baaruhan or heir intending to obtain more inheritances and still in being a partner of testator (husband or wife)