There are several types of events or legal events that are essential for humans in their lives, including the legal events of birth, the event of marriage, and the legal event of death. One aspect that arises after death is the obligation of the heirs to the debts of the testator. According to civil law (KUH Perdata), all inherited assets, including the debts of the testator, are the responsibility of the heirs. The heirs have the option to accept the inheritance in full, accept it with conditions (beneficiaire aanvaarding), or reject the inheritance. If the heirs choose to reject the inheritance, they are not responsible for paying the debts of the testator. Meanwhile, in Islamic law, inheritance is calculated after deducting the debts of the testator, the costs of managing the corpse, and the will. The heirs are only responsible for paying debts according to the value of the inheritance received and do not need to bear debts that exceed the value of the inheritance. The main difference between the two legal systems is the protection given to the heirs; civil law tends to be stricter, while Islamic law offers more protection to the heirs from obligations that exceed the value of the inheritance. Chapter 1 of this study discusses the background of the problems that arise due to death, often causing disputes regarding the obligation to pay debts. Chapter 2 explains the concept of inheritance law in the Civil Code and Islamic law, identifying the main elements of inheritance and the responsibilities of heirs in both systems. Chapter 3 outlines the research methodology that uses normative and analytical descriptive approaches for the comparison of legal systems. Chapter 4 presents the results of the research and analysis on the legal implications for heirs who refuse to bear the debts of the testator in the context of both legal systems. This research is expected to provide in-depth insight into the rights and obligations of heirs, as well as assist policy makers in formulating fair regulations.
 
Abstrak
Ada beberapa macam kejadian atau peristiwa hukum yang esensil untuk manusia dalam kehidupannya, meliputi peristiwa hukum kelahiran, kejadian adanya perkawinan, dan peristiwa hukum kematian. Salah satu aspek yang muncul setelah kematian adalah kewajiban ahli waris terhadap hutang pewaris. Menurut hukum perdata (KUH Perdata), seluruh harta peninggalan, termasuk hutang-hutang pewaris, menjadi tanggungan ahli waris. Ahli waris memiliki opsi untuk menerima warisan secara penuh, menerima dengan syarat (beneficiaire aanvaarding), atau menolak warisan. Jika ahli waris memilih untuk menolak warisan, mereka tidak bertanggung jawab atas pembayaran hutang pewaris. Sementara itu, dalam hukum Islam, warisan dihitung setelah mengurangi hutang pewaris, biaya pengurusan jenazah, dan wasiat. Ahli waris hanya bertanggung jawab untuk membayar hutang sesuai dengan nilai warisan yang diterima dan tidak perlu menanggung hutang yang melebihi nilai harta warisan. Perbedaan utama antara kedua sistem hukum ini adalah perlindungan yang diberikan kepada ahli waris; hukum perdata cenderung lebih ketat, sedangkan hukum Islam menawarkan perlindungan lebih terhadap ahli waris dari kewajiban yang melebihi nilai warisan. Bab 1 dari penelitian ini membahas latar belakang masalah yang muncul akibat kematian, seringkali menyebabkan perselisihan terkait kewajiban membayar hutang. Bab 2 menjelaskan konsep hukum waris dalam KUH Perdata dan hukum Islam, mengidentifikasi elemen utama dari pewarisan dan tanggung jawab ahli waris dalam kedua sistem tersebut. Bab 3 menguraikan metodologi penelitian yang menggunakan pendekatan normatif dan deskriptif analitis untuk perbandingan sistem hukum. Bab 4 menyajikan hasil penelitian dan analisis mengenai implikasi hukum bagi ahli waris yang menolak menanggung hutang pewaris dalam konteks kedua sistem hukum. Penelitian ini diharapkan memberikan wawasan mendalam mengenai hak dan kewajiban ahli waris, serta membantu pembuat kebijakan dalam merumuskan regulasi yang adil.

AbstrakKunci sebuah perubahan adalah perubahan yang dimulai dari diri sendiri dan kemudian berubah dengan pikiran terbuka untuk dapat terus mengembangkan diri terus menerus. Perubahan adalah mutlak perlu dilakukan untuk dapat menghadapi globalisasi. Pada pengabdian masyarakat yang kami lakukan di SMA Masehi 1, kami berfokus bagaimana siswa dapat mengembangkan perusahaan Startup dengan mengimplementasikan business online sebagai acuan utamanya. Permasalahan seperti literasi digital yang masih belum mencapai tingkat maksimum, bagaimana cara tahapan dalam menerapkan business online dan bagaimana memulai bisnis Startup merupakan masalah inti yang harus segera mendapatkan solusi pada pengabdian masyarakat ini. Hasil dari pengabdian masyarakat ini adalah siswa akan mampu memahami tahapan-tahapan bagaimana membangun perusahaan Startup dalam skala kecil terlebih dahulu, yang kemudian akan dikembangkan untuk dapat meningkatkan kompetensi serta taraf hidup yang lebih baik. Membangun perusahaan adalah tentang visi yang dimana merupakan salah satu hal penting untuk dapat mengembangkan diri untuk mencapat masa depan yang lebih baik lagi.Kata kunci: Business Online, Smart Startup, Implementasi, Bisnis ke bisnis, Bisnis ke konsumenAbstractThe key to change is change that starts with yourself and then changes with an open mind to be able to continue to develop yourself continuously. Change is absolutely necessary to be able to face globalization. In the community service that we carry out at SMA Masehi 1, we focus on how students can develop Startup companies by implementing online business as the main reference. Problems such as digital literacy which has still not reached the maximum level, what are the stages in implementing an online business and how to start a Startup business are core problems that must immediately get a solution in this community service. The result of this community service is that students will be able to understand the stages of how to build a start-up company on a small scale first, which will then be developed to improve competence and a better stkitard of living. Building a company is about vision, which is one of the important things in being able to develop yourself to achieve a better future.Keywords: Business Online, Smart Startup, Implementation, Business to Business (B2B), Business to customer (B2C)

Global competition demands significant changes, we cannot just stick to what is old without making drastic changes. Problems such as the unavailability of infrastructure and human resources are two problems that can actually be solved by implementing training consistently. In this service, we will use infrastructure that is generally available, such as Blibli, Shopee and others. This has supported students in implementing smart online business. This community service will produce basic knowledge for students about smart online business, how we implement it, create an account for an online business, start opening an online shop for the first time and how students can apply e-marketing. In this community service, we will also be able to raise the motivation of students and teachers to increase entrepreneurship and also their motivation to achieve the future, by providing a big picture of time management and mentoring. These two things are of course very important and will be the next community service at SMA Masehi 1, Semarang