STATUS DAN POSISI HUKUM SAHAM SEBAGAI HARTA WARIS PEMEGANG SAHAM YANG MENINGGAL DUNIA MENURUT HUKUM WARIS ISLAM DAN HUKUM POSITIF DI INDONESIA

Abstract

Shares are securities issued openly by the company to the public, both legal entities and individuals, and all parties wishing to buy these shares will have the status of shareholders as well as ensure that they become part of the company's ownership. Especially for individual shareholders who pass away, legal issues will soon emerge when the legal status and position of share ownership is mapped out in the future, whether the share ownership is taken over by the company or whether the company seeks to inform as well as transfer the legal status and position of share ownership to the heirs of the shareholders. who died. The form of research used in this research is normative juridical research (library research) with a statutory approach (statute approach) and a comparative approach (comparative approach). The primary data sources in this study are the Al-Qur'an, Hadith, Compilation of Islamic Law (KHI), the Civil Code (KUHPdt) and Law no. 40 of 2007 concerning Limited Liability Companies. This study found that the status of shares whose owners have died according to Islamic inheritance law and positive law in Indonesia are inherited assets that can be transferred to heirs through procedures as stipulated in Law no. 40 of 2007 concerning Limited Liability Companies.