Journal of Islamic Accounting and Finance Research
Vol. 7 No. 1 (2025)

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

Fuad Yanuar Akhmad Rifai (Unknown)
Anis Chariri (Unknown)
Abdul Ghofur (Unknown)



Article Info

Publish Date
14 May 2025

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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Journal Info

Abbrev

jiafr

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

Journal of Islamic Accounting and Finance Research (JIAFR) is a peer-reviewed journal published twice a year (April and October) by the Department of Sharia Accounting Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Walisongo Semarang Indonesia. JIAFR aims to publish ...