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

Fuad Yanuar Akhmad Rifai; Anis Chariri; Abdul Ghofur

doi:10.21580/jiafr.2025.7.1.25425

Authors

Fuad Yanuar Akhmad Rifai Sekolah Tinggi Agama Islam Syubbanul Wathon, Magelang, Indonesia
Anis Chariri Universitas Diponegoro, Semarang, Indonesia
Abdul Ghofur Universitas Islam Negeri Walisongo Semarang, Semarang, Indonesia

DOI:

https://doi.org/10.21580/jiafr.2025.7.1.25425

Keywords:

forensic accounting, Islamic behavioural accounting, fund misuse, diecast collecting, sharia ethics

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.

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