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Journal : Moderasi : Journal of Islamic Studies

Relevansi Prinsip Efisiensi Dan Distribusi Fiskal Abu Yusuf Dalam Kebijakan Fiskal Indonesia: Analisis Komparatif Terhadap Era Purbaya Yudhi Sadewa Hanum, Fathmah; Yazid, Muhammad; Musfiqoh, Siti; Bakhri, Saiful
Moderasi : Journal of Islamic Studies Vol. 5 No. 2 (2025): Desember
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v5i2.160

Abstract

This study analyzes the relevance of Abu Yusuf's fiscal thought in the context of contemporary Indonesian fiscal policy, particularly during Purbaya Yudhi Sadewa's tenure as Minister of Finance. Indonesia faces a budgetary dilemma between spending efficiency and equitable distribution of fiscal burdens. Through Kitab al-Kharaj, Abu Yusuf offers a conceptual framework that balances economic efficiency with social justice in public financial management. This research employs a qualitative method with a library research approach, analyzing primary sources including Kitab al-Kharaj and secondary sources comprising policy documents and academic literature. Analysis is conducted comparatively-descriptively through three stages: concept identification, principle comparison, and relevance evaluation. Findings reveal fundamental alignment between Abu Yusuf's principles and Purbaya's policies regarding budget allocation efficiency, subsidy control, and welfare orientation. Both approaches emphasize transparency, accountability, and proportionality in state financial management. However, implementing Abu Yusuf's principles in Indonesia still faces structural challenges including inter-regional fiscal distribution inequality, weak accountability enforcement, and minimal ethical dimensions in fiscal policy. This study recommends integrating classical Islamic economic values into Indonesian fiscal policy formulation to strengthen moral foundations and social justice.
Co-Authors Abdelmagid, Eltayeb Salah Eltayeb Abdillah, Bacharuddin Agus Hidayat, Ahmad Ahmad Kurnain Ahmad Kurnain, Ahmad Aida, Farchati Umu Aji Prasetyo, Aji Akhmad Sabda Maulana, Nur Al Maghfuri, Rahmah Salsabila Al Mirza, Moch Rusydan Alfitri Alfitri Alif, Nur Rahmad Amalina, Azka Amanda, Amelia Amelia, Winanda Amirullah, Sir Haykal Alam Andhelia, Siti Ramadhani Andhini Koeswito, Winnie Andriani Samsuri Andrisyah, Fauzi ANDY MULYANA Ani Pristiawati Anisa Pertiwi, Umi Annisa, Siti Fini Apriyanto , Ade Aqila Azza Fauzia Aripriharta - AS, Fathor Ayu Anggraini Azizi, Adni Salsabil Bagio, Toni Hartono Bunga Karnisa Goib Cahyadi, Irwan Choiri, Achmad Firman Damara, Rian Damayanthi, Dini Damayanthy, Dini desi aryani DESSY ADRIANI Dessy Adriani Dessy Adriani Dewi, Lativa Andam Doni Rinaldi Basri Dwipa Handayani Dwisari Dillasamola efendi, Irfan Erni Purbiyanti, Erni Fadhilla, Naylatul Fadil, Muhammad Syukri Faidzin, Ilham Faqihuddin, Abdullah Fatmariyah, Fatimatul Fatriami, Fatriami Febria Nurmelia Marlina Febriyanti, Novi Feriansyah, Ardian Firdausia, Yulia Kurnia Fitra Ramdhani, Fitra Fitriana, Alya Nabila Fitriyah, Alfina Lailatul Gefry Ginting, Brian Permana Gustin, Maysheila Hafsah, Nur Hanisa, Najma Syakina Hanum, Fathmah Hardiansyah, Tubagus Rizki harris, jaudat iqbal Hasibuan, Ahmad Daniel Hendriansah Herdiansyah, Dafa Hermawan, Edwin Huanza, M. Hurrin, Sofchatuz Zahro Salsabila Husaini, Rizki Ramadhan Husnah Husnah Husni Mubarak Intan Dewinta, Intan Irtiqouli'ulya , Pandu Islami, Deri Ismatul Khayati Jamila, Assyfatul Janah, Nadhivah Nur Januarti, Indri Khumair, Merina Khusnia, Nur Kumala Sari, Dina Kurnia, Ferdi Laila Wati lestari, Suci Shinta Lifianthi, Lifianthi Lubis, Holijah M. Adib Nazri MAKIAH Marianto, Hadi Marwan Masruroh, Aniswatun Maya Sari Mega Rahmi Mila Arlina, Agustin Moh. Rasyid Ridho Mokh Sholihul Hadi Mubarokah, Shela Syofiatul Mufadhdhal, Muhammad Asad Muhadzid, Fayyadh Atsil Muhammad Andri Zuliansyah Muhammad Arbi Muhammad Defri Wahyudi Muhammad Naufal, Muhammad Muhammad Roby, Muhammad Muhammad Yamin Mujahadah, Alifatul Mujtahidah, Fikarul Murni, Cahyasari Kartika Nadia Fitriani Nadila, Lili Ningsih, Julia Nisaa, Mufida Auliyaun Noverial Novitasari, Serly Novriadhy, Dian Nufus, Shoufa Hayatun Nukmal Hakim, Nukmal Nurul Hikmah Oktafani, Reni Oktaviani, Dilla Pratiwi, Eghinna Elsa Purba, Khairul Fahmi Puspa Ningrum Putri, Biomechy Oktomalio Putri, Popy Dwi Qori'atunnadyah, Marita Rabbani, Nizar Bagoes Rahman, Joya Rahmat Tisnawan Rahmawati, Maulinda Ramadanis, Ramadanis Ramadhani, Nasywa Anjani Rasya, Naysilla Rifaatul Mahmudah Riswani Rizki Yani, Fadila rni Purbiyanti Roihana, Najlatus RR. Ella Evrita Hestiandari Rufaedah, Dina Anisya Saiful Bakhri Salamun Salamun Salsabila, Ainur Rona Salsabilla, Syahvira Saputra, Johan Saputra, Virga Hendra Sarifah, Sarifatul Aini Satrio Adi Wicaksono Saventina, Ega Marta Sihol Marudut Tua Sinaga Sikumbang, Thamrin Sirajul Arifin Siti Musfiqoh Siti Zubaidah Sri Lestari Sriningsih Subrata, Antoni Sugioto, Dedek Sujito Sujito Sukri Susilo, Suhiro Wongso Sutami Sutami Tafarini, Meitry Firdha Thirtawati, Thirtawati Thoriq, Muhammad Toyeb, Muhammad Toyibah, Umi Trisna Wahyu Swasdiningrum Putri Triyuliani, Maulidia Warman, Fachrur Rozi Wathoni, Hamzani Wati, Aprilia Candra Purnama Wenny Widiastuti Wenny Widiastuti Wicaksono, Ahmad Bayu Widiyati Yanti, Caroline Chiko Meyrisma Yuliana, Ika Zebua, Yedija Salomo