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 article investigates disparities in access to mental health services between urban and rural communities in Indonesia. By analyzing data on service availability, utilization, and barriers to access, the study highlights factors that contribute to unequal mental health support. Findings reveal that rural populations face greater challenges in accessing mental health care, primarily due to a lack of facilities, shortage of mental health professionals, and limited awareness. The results underscore the need for policies that address these geographic health disparities and promote equitable access to mental health services.

Penelitian ini mengkhususkan pada menganalisis cerpen Bangkit karya Alfred Pandie menggunakan pendekatan objektif untuk mendapatkan struktur dalam cerpen berupa unsur intrinsik yakni tema, sudut pandang, alur, latar, tokoh, penokohan, gaya bahasa, dan amanat dalam cerpen tersebut dan untuk mendapatkan nilai-nilai moral berupa tentang kehidupan yang ada dalam cerpen tersebut. Metode penelitian yang digunakan yakni deskriptif kualitatif. Adapun deskriptif kualitatif adalah sebuah penelitian yang dikhususkan untuk meneliti secara menyeluruh, luas, dan mendalam. Yang hasilnya ada pada kualitas kata, kalimat dan maknanya tanpa membandingkan hasil penelitian ini dengan hasil penelitian yang lain. Sumber data yang diperoleh yakni dengan membaca secara teliti, kritis cerpen Bangkit karya Alfred Pandie. Berdasarkan hasil tema yang digunakan dalam cerpen yakni tentang kehidupan, bahwasanya dalam kehidupan kita tidak boleh untuk menyerah dan putus asa. Itu selaras dengan tokoh dalam cerpen yakni (Aku) yang mempunyai watak mudah putus asa, kurang bersyukur dan sering mengeluh.