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 explore the importance of learning media in increasing students' interest and motivation to learn at SDN Pasirbatang. The method used is descriptive qualitative with semi-structured interviews as the main instrument. The results show that varied, creative, and innovative learning media, such as videos, interactive apps, and other aids, can significantly increase students' interest and motivation to learn. Teachers at SDN Pasirbatang implement technology-based learning strategies and methods such as Problem-Based Learning (PBL) and Cooperative Learning to create an interesting and relevant learning atmosphere. However, limited facilities, technology constraints and senior teachers' lack of skills in using technology are the main challenges. Solutions implemented include individualized approaches, learning media innovation, and student empowerment in media making. Based on the questionnaire results, 82% of students supported the use of learning media, showing the effectiveness of visual and interactive media in improving students' understanding and participation. This research confirms the importance of the role of teachers in utilizing learning media to create more meaningful, effective, and efficient learning, so as to improve the quality of education in primary schools, especially in areas with limited facilities.