Theory of Economic Justice Abu Yusuf and Imam Al Ghazali

Abu Yusuf is a scholar who lived in 113-182 H/731-798 AD, was a jurist who was born during
the Ummayah period but worked and was recognized during the Abassiah period. His greatest
work is the Al-Kharaj Book, which is the first book to contain how to collect all the revenues of
the Islamic State and expenditure items based on the Book of Allah and the Sunnah of the
Prophet Muhammad. This book seeks to build a public financial system that is easy to
implement in accordance with Islamic law in accordance with economic requirements. His
background on economics is at least influenced by several factors, both internal and external.
The main strength of Abu Yusuf’s thinking is in matters of public finance. The economic system
desired by Abu Yusuf is an effort to achieve the benefit of the ummah. This benefit is based on
the Qur’an, al-Hadith, and other foundations.

Imam al-Ghazali’s economic thoughts were no exception regarding money. During his lifetime,
people who were rich, powerful and full of prestige found it difficult to accept the fiqh and
philosophical approach in believing in Yaum al-Hisab (Day of Judgment). Therefore it is based
on a Sufism approach.

The principles emphasized by Abu Yusuf in the economy, it can be concluded that Abu Yusuf’s
economic thought is actually summed up in Al-Kharaj which can be called a form of state
economic thought. Peeling about fiscal policy, state revenue and spending.

In public finance matters. With his powers of observation and analysis, Abu Yusuf outlines
financial problems and shows several policies that must be adopted for economic growth and
people’s welfare. He sees the state sector as a mechanism that allows citizens to intervene in
economic processes. How is the regulatory mechanism in determining an appropriate and
balanced tax rate in an effort to avoid the country’s economy from the threat of recession.