Online ISSN: 2986-0717 Archipelago Journal of Southeast Asia Islamic Studies (AJSAIS) Vol. 1 No. Agustus 2023, hal. Mayang Rosana ABU YUSUF'S THOUGHTS ON ISLAMIC ECONOMICS Mayang Rosana Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Email: rosanamayang@gmail. ABSTRACT In studying the history of Islamic economic thought in particular and the history of Islamic thought in general, it is necessary to straighten back and convey a historical fact of emergence, development, and policy. To deepen the study of the history of modern Islamic economic thought, it must also examine the previous economic figures. It is their economic thinking that has contributed to the current scientific repertoire of Islamic economics. One of the earliest economic figures who was brilliant in his time was Abu Yusuf who was famous for his book Kharaj during the time of Caliph Harun al-Rashid. This paper discusses the thoughts of Abu Yusuf, who was very concentrated on efforts to realize the welfare of the people. This paper starts from Abu Yusuf's biography, his works, then discusses thoughts on Islamic economics at the time of Abu Yusuf. The type of research used is descriptive qualitative literature research. The result of this research is Abu Yusuf has the full name Ya'qub bin Ibrahim bin Habib Khunais Bin Sa'ad al-Anshari al-Jalbi al-Kufi al-Baghdadi. During his lifetime Abu Yusuf had many works, such as kitab al-atsar, kitab Ikhtilaf Abi Hanifah wa Ibn Abi Laila, kitab arradd 'ala siyar al-auza'I, and kitab al-kharaj. Of some of his works, the most famous is the book of al-kharaj. Abu Yusuf's thought is in the form of state economic thought, which explores fiscal policy, which deals with state This can be seen from the content of his thoughts that map the mechanism of state revenue, expenditure detailed in Incidental Income. Permanent Income and several aspects that are closely related to government policy. Keywords: Abu Yusuf. Islamic Economics. Thought. INTRODUCTION Islamic economics is part of Islamic Sharia, where the rules are flexible so that they can respond to any changes, economic developments, and human business (Rozalinda, 2. Today the presence of Islamic economics has produced results with many re-discussed Islamic economics in theories, and the practice of Islamic economics in the realm of modern businesses such as bank and non-bank Islamic financial institutions. Islamic economics that has been present again today is not something that suddenly comes out of nowhere. Islamic economics as a concept of thought and practice has certainly been present gradually in certain periods and phases (Nur Chamid, 2. Archipelago Journal of Southeast Asia Islamic Studies (AJSAIS) Online ISSN: 2986-0717 Online ISSN: 2986-0717 Archipelago Journal of Southeast Asia Islamic Studies (AJSAIS) Vol. 1 No. Agustus 2023, hal. Mayang Rosana Islamic economic thought has actually begun since the Prophet Muhammad SAW was chosen to be a Messenger. The Prophet issued policies concerning various matters relating to the organization of social life, which were then continued by his successor Khulafaur Rasyidin and subsequent caliphs in organizing the State economy. Studying the history of Islamic economic thought in particular and the history of Islamic thought in general, it is necessary to straighten back and convey a historical fact of emergence, development, and policy (Nur Chamid. To deepen the study of the history of modern Islamic economic thought, it must also examine the previous economists. It is their economic thought that has contributed to the current repertoire of economic science. The tendency of recent Islamic economic studies is still trapped in normative studies. The study still revolves around the philosophical explanation and normality of an economic activity (Naili Rahmawati, 2. Therefore, it is interesting to discuss one of the brilliant economic figures of his time, namely Abu Yusuf, famous for his book Kharaj who lived during the time of Caliph Harun al-Rashid. This paper discusses the thoughts of a Muslim figure. Abu Yusuf, who was very concentrated on efforts to realize the welfare of the people. This paper begins with Abu Yusuf's biography, his works, then discusses the thoughts on Islamic economics at the time of Abu Yusuf. RESEARCH METHODS Before conducting research, it is very important to determine the research In this study, the type of research used is descriptive qualitative library research. This research focuses on the object of study in the form of written theoretical sources that are relevant to the discussion related to Abu Yusuf's Islamic economic thought. DISCUSSION