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Mu'tazilah is an ancient Islamic theological school of thought that has had a significant influence on the growth of rational and scholarly Islamic thought. This paper aims to examine the historical journey of Mu'tazilah since its emergence after the Tahkim incident following the Battle of Siffin. It explores the dynamics of cross-debate that accompanied it and its contribution to the advancement of science during the Abbasid dynasty, especially during the reigns of Caliphs al-Ma'mun and al-Mu'tasim. Using a descriptive historical approach and conceptual analysis, this study proves that the main concepts of Mu'tazilah, such as al manzilah bayna al manzilatayn and the focus on rationality, not only sparked theological debates but also stimulated the modernization of academic traditions through translation movements and the solidification of educational institutions such as Bait al Hikmah. Although the authoritarian implementation of Mu'tazilah teachings through mihnah regulations led to public resistance and contributed to its downfall, the intellectual legacy of Mu'tazilah is still relevant in the contemporary context. The rational ideas of Mu'tazilah are embodied in the concept of modern Islamic reform, including the views of Harun Nasution in Indonesia and the works of theological figures such as al Jahiz, who made significant contributions to the disciplines of linguistics and sociology. This study confirms that the rational and critical methods of Mu'tazilah still have important value in the development of Islamic theology that is interactive, adaptive, and sensitive to the challenges of the modern era.

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

This study aims to examine economic growth during the Abbasid Caliphate and to identify Islamic economic principles that can be adapted to a modern context. Through this study, it is hoped that a more inclusive and equitable economic model can be found. This research employs a literature review method, gathering data from various sources, including historical texts, scientific articles, and economic reports. This approach enables the researchers to comprehensively explore the economic dynamics of the Abbasid era.The study reveals that during the Abbasid period, economic growth was achieved through innovative policies, such as infrastructure development and transparent financial management via the Baitul Mal. The trade sector expanded rapidly with Baghdad as a global trade hub, while fair taxation policies and support for knowledge advancement further strengthened economic stability. The application of Islamic principles, such as social justice and wealth distribution, played a crucial role in creating an inclusive and sustainable economy.

Caliph Harun ar-Rasyid was a successful ruler in his leadership. He made significant efforts to advance Islamic civilization, particularly in the economic sphere, which flourished under his rule. The achievements during his reign left a profound impression on his people. The aim of this research is to examine the economic policies implemented by Harun al-Rasyid concerning welfare and economic justice during his time. This study is a library research, involving the collection of data sources such as books, documents, and historical records about Harun ar-Rasyid. The findings indicate that Harun ar-Rasyid successfully elevated the popularity of the Abbasid dynasty and the Islamic world to its zenith through improvements in the welfare of his people and economic justice, as evidenced by his various contributions to the economy, society, and politics.