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

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

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

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.