This article discusses the legal dynamics of inheritance of different religions between the testator and the heirs in Indonesia by comparing the inheritance law in the Civil Code and the Compilation of Islamic Law (KHI). The method in this article is legal research. This research is prescriptive, which is to provide an assessment of something that should be done. This research uses a case approach, namely by examining the legal reasons (ratio decidendi) used by the judge in the decision or determination. The results of this article conclude that according to inheritance law in the Civil Code, there is no recognition of religious differences as a barrier to inheritance, in other words, it is valid for people of different religions to become heirs or inherit. Whereas in the Compilation of Islamic Law (KHI), religious differences are a barrier for someone to get an inheritance from the heir. Although Islamic law and KHI do not recognize inheritance of different religions, the case of inheritance of different religions between the testator and the heir in Indonesia in several Supreme Court Decisions in Indonesia can be concluded that the Panel of Judges who decide cases regarding heirs of different religions with the testator can obtain inheritance through compulsory probate.

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.