STATE BUDGET EFFICIENCY ACCORDING TO IBN KHALDUN AND ABU YUSUF AND ITS IMPLEMENTATION IN MANAGEMENT OF INDONESIA’S STATE BUDGET

Abstract

This article discusses the concept of state budget efficiency in the thought of Ibn Khaldun and Abu Yusuf and its relevance to the management of Indonesia’s State Budget (APBN). The central issue examined is how budget efficiency should not merely be understood as spending cuts, but rather as fiscal governance that is fair, productive, trustworthy, and oriented toward the public good. This study employs a qualitative literature review approach with descriptive-analytical, comparative, and contextual characteristics. The primary sources are Ibn Khaldun’s Muqaddimah and Abu Yusuf’s Kitab al-Kharaj, while secondary sources include Islamic economic literature, public finance studies, State Budget documents, BPS data, and budget efficiency regulations in Indonesia. The results of the study indicate that Ibn Khaldun views fiscal efficiency through the relationship between taxes, societal productivity, and state stability, while Abu Yusuf emphasizes fiscal justice, the ruler’s trustworthiness, and the protection of the people from the injustice of taxation. In the Indonesian context, the ideas of both scholars are relevant for interpreting state budget efficiency policies so that they do not stop at nominal savings but are directed toward social protection, equity, economic productivity, and the public good.