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.
Authors
- Anis Chariri (ORCID: https://orcid.org/0000-0001-9055-1735)
- Abdul Ghofur (ORCID: https://orcid.org/0000-0003-2470-8591)
- Fuad Yanuar Akhmad Rifai
Institutions
- Diponegoro University (ID)
- Walisongo State Islamic University (ID)
- Institut Agama Islam Negeri Bengkulu (ID)
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
- 0.00