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 paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

Early literacy serves as an essential foundation that plays a crucial role in shaping the cognitive, social, and emotional development of young children. It extends beyond the ability to read and write, encompassing skills such as listening, speaking, and comprehensively understanding information in a holistic manner. In the digital era, these skills have become increasingly critical as children are exposed to diverse forms of information through technology, including digital books, educational applications, and interactive learning videos. Technology presents significant opportunities to support early literacy development in innovative and engaging ways. However, the digital age also poses notable challenges, such as the risk of distraction from entertainment content, exposure to age-inappropriate information, and disparities in access to technology across different social groups. This study aims to deeply explore the strategic role of parents in supporting early literacy development in the digital era, including the strategies they employ, the challenges they face, and the impacts of their involvement. Using a qualitative-descriptive approach, the research analyzes data from in-depth interviews, observations of parent-child interactions, and recent literature on early literacy and technology. The findings indicate that active parental involvement, both through technology-based approaches and traditional methods, significantly enhances children's literacy skills. Nonetheless, the study also identifies various challenges commonly encountered, such as time constraints, low digital literacy among parents, and inequities in technology access. This article underscores the importance of synergy between technological and conventional approaches to create a holistic and sustainable literacy environment. It provides in-depth insights into the critical role of parental support in the digital era and offers practical recommendations to address existing barriers, ensuring that early literacy development proceeds optimally and aligns with contemporary needs. 

The social emotional development of early childhood ia an important aspect that supports the formation of their character and interaction abilities in the future. One effective way to support this development is through an interactive and fun play approach. Emoji board games are a creative medium for helping children recognize, express and manage their emotions. By using emoji symbols that are easy for children to understand, this game provides an interesting learning experience while improving children's abilities in communicating, working together and understanding other people's feelings. Apart from that, this game also helps children build self-confidence and empathy, which are important foundations in social interactions. Through a directed play process, children can develop social emotional skills optimally, so they are ready to face challenges in the family and school environment.

Appreciation of children's literature is an important part of language and literature education at the elementary level because it can foster emotional sensitivity, aesthetics, and moral understanding of students from an early age. In order to increase the effectiveness of the process of appreciating children's literature, paraphrastic and analytical approaches can be applied productively to explore the meaning and values contained in literary works. The paraphrastic approach allows students to re-express the contents of the story in their own words, so that they can train their reading comprehension skills, critical thinking, and active language skills. Meanwhile, the analytical approach directs students to examine the intrinsic and extrinsic elements of literary works, such as characters, plot, setting, morals, and the socio-cultural context behind them. The combination of these two approaches not only improves students' cognitive abilities in understanding literature, but also fosters an appreciative and creative attitude in responding to literary works. The application of this strategy can be done through intensive reading activities, group discussions, rewriting stories, and the use of relevant digital media. Thus, appreciation of children's literature becomes an active, fun, and meaningful process, while supporting the development of students' literacy and character holistically.

This study explores the thoughts of Zaid bin Ali on credit transactions within the framework of economic justice in Islam. The research addresses key issues related to fairness, transparency, and ethical considerations in credit transactions, particularly in avoiding exploitation and ensuring mutual benefit. The study aims to analyze Zaid bin Ali’s perspectives on economic justice and their relevance to contemporary Islamic finance. Using a qualitative approach, this research employs library research methods by examining classical Islamic texts and scholarly interpretations. The findings reveal that Zaid bin Ali emphasized fairness in credit transactions by advocating for clear contractual terms, the prohibition of usury (riba), and the importance of ethical responsibility among transacting parties. His views align with the broader Islamic economic principles that seek to promote justice, balance, and social welfare. The study contributes to the discourse on Islamic economic thought by highlighting the relevance of classical Islamic perspectives in addressing modern financial issues. These findings can serve as a foundation for developing fairer and more ethical financial practices in contemporary Islamic banking and finance.

Market monopoly is an economic phenomenon that can have an impact on business competition and public welfare. In Islam, monopoly has certain limitations in accordance with the principles of justice and social welfare. This study aims to analyze Ahmad bin Hanbal's thoughts on market monopoly and examine contemporary cases in Indonesia, namely the 2023 cooking oil monopoly. Using qualitative research methods based on literature studies, this article explores Ahmad bin Hanbal's views on market mechanisms in Islam and how its principles can be applied in the context of a modern economy. The results of the study show that Ahmad bin Hanbal rejects monopolistic practices that are detrimental to society and hinder healthy business competition. A study of the cases of non-subsidized cooking oil in Indonesia shows that the monopolistic practices that occur are contrary to the values of Islamic economic justice. Therefore, stricter regulations and policies oriented towards public welfare are solutions that need to be considered by stakeholders.

This paper focuses on the legal thought of Imam Malik bin Anas through a social historical approach. This study represents a relatively new area in Islamic legal scholarship, and therefore, it has garnered limited attention from academics. Imam Malik is one of the four imams of the Sunni schools of thought, known as ahlu hadits. Throughout his life, he never left the city of Madinah except for the pilgrimage to Mecca. His residence in Madinah, the place where the Prophet lived, greatly supported his ability to address various legal issues, most of which could be resolved through hadith. The environment of Madinah, characterized by relatively simple social problems, also influenced Imam Malik's approach. Although he is recognized as ahlu hadits, he was nonetheless affected by the use of reason in ijtihad due to the social conditions of his time. This is evidenced by his application of principles such as the practices of the people of Madinah (Amal ahli Madinah), the fatwas of the companions (sahabat), qiyas (analogical reasoning), al-maslahah mursalah (public interest), az-zari'ah (preventive measures), and al-'urf (custom) in deriving Islamic law. Like other schools of thought, Imam Malik regarded the Qur'an and hadith as primary sources in legal decision-making.

When globalization brings significant changes to the business world, companies must strengthen their advanced human resource management foundations through innovation in employee training and development. Given the dynamics of change and intense competition, human resource training and development are becoming increasingly crucial. Effective training enhances individuals' skills while fostering an organizational culture that supports innovation and learning. Companies can gain a competitive advantage by enhancing their employees' ability to adapt to change through the implementation of inventive HR training approaches.