Forensic accounting and Islamic behavioural insight on fund misuse in 1:87 diecast hobby

Purpose - This study aims to explore the potential for fund misappropriation within the 1:87 diecast collector community using a forensic accounting approach integrated with Islamic behavioural accounting principles. Method - Employing a qualitative case study method, data were collected through in-depth interviews and documentation involving active collectors. Result - The study reveals patterns of non-transparent spending, manipulation of personal financial records, and rationalisation of consumptive behaviours that conflict with Sharia principles such as sidq (truthfulness) and amanah (trustworthiness). Implication - The integration of forensic accounting with Islamic behavioural values offers a corrective approach to personal financial management based on Sharia ethics. Originality - This research is among the first to address hobby-related consumption behaviour through the combined lens of forensic accounting and Islamic financial ethics.

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Publication Details

Journal
Journal of Islamic Accounting and Finance Research
Published
2025-05-14
DOI
https://doi.org/10.21580/jiafr.2025.7.1.25425
Primary Topic
Islamic Finance and Banking Studies
Type
article
Field-Weighted Citation Impact
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article

Forensic accounting and Islamic behavioural insight on fund misuse in 1:87 diecast hobby

Anis Chariri, Abdul Ghofur, Fuad Yanuar Akhmad Rifai
Journal of Islamic Accounting and Finance Research
Islamic Finance and Banking Studies
article

Forensic accounting and Islamic behavioural insight on fund misuse in 1:87 diecast hobby

Anis Chariri, Abdul Ghofur, Fuad Yanuar Akhmad Rifai
article en

Abstract

Purpose - This study aims to explore the potential for fund misappropriation within the 1:87 diecast collector community using a forensic accounting approach integrated with Islamic behavioural accounting principles. Method - Employing a qualitative case study method, data were collected through in-depth interviews and documentation involving active collectors. Result - The study reveals patterns of non-transparent spending, manipulation of personal financial records, and rationalisation of consumptive behaviours that conflict with Sharia principles such as sidq (truthfulness) and amanah (trustworthiness). Implication - The integration of forensic accounting with Islamic behavioural values offers a corrective approach to personal financial management based on Sharia ethics. Originality - This research is among the first to address hobby-related consumption behaviour through the combined lens of forensic accounting and Islamic financial ethics.

Journal of Islamic Accounting and Finance ResearchVol. 7(1)
Diponegoro University (ID), Walisongo State Islamic University (ID), Institut Agama Islam Negeri Bengkulu (ID)
Openalex Percentile: Top 84%
Islamic Finance and Banking Studies
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Forensic accounting and Islamic behavioural insight on fund misuse in 1:87 diecast hobby — Anis Chariri, Abdul Ghofur, et al. · Journal of Islamic Accounting and Finance Research (2025) | TGRS Research Map | TGRS