Susnaningsih Mu'at and Leny Nofianti and Andi Irfan and Febri Rahmi and Desrir Miftah (2013) THE INTEGRATION OF ACCOUNTING SCIENCES IN THE DETERMINATION OF ZAKAH INHERITANCE. In: Asian Academic Accounting Association, 10 - 13 November 2013, Fresno, USA.

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Abstract

This research aims to integrate accounting sciences in the determination of zakah on inheritance. This is a library research and data used in this research are the form of books, journals and other relevant sources. The Data are analyzed with a qualitative descriptive method. In Islam, distribution of inheritance are similar to the accounting principles in the form of (1). Payment of funeral expenses (2). The realization of tirkah in the form of cash (3). The payment of debt (4). Payment of will and Testament (1/3 of the inheritance. (5) the payment of zakah (2.5% of the inheritance). (6) the Division of net tirkah to all the heirs. Treasure (asset) left by the deceased (tirkah), according to the Islamic sharia not everything can be inherited. Assets to be bequeathed valued at fair value (market value) in order to obtain more relevant information in making decisions. Once assets assessed at the fair value, assets are distributed to heirs in accordance with the provisions, because asset valuation use fair value, the assets distributed could be higher or lower in value compared with the calculation of the Division of inheritance in the absence of fair value. Keywords : Islamic, Accounting Sciences, Zakah, Inheritance.

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