Integrating the Theory of Planned Behavior and Islamic Business Ethics: Predicting Entrepreneurial Intention Among Muslim Generation Z

Rina Nur Shabrina (Department of Islamic Economics, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta-Indonesia)
Sufyati HS (Department of Islamic Economics, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta-Indonesia)
Tati Handayani (Department of Islamic Economics, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta-Indonesia)
Elia Erna Nurdiani (Department of Management, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta-Indonesia)
Diyah Ariyani (Islamic Economics Study Program, Faculty of Islamic Economics and Business, Islamic State University of Salatiga-Indonesia)

Journal of Islamic Contemporary Accounting and Business
Vol. 4 No. 2 (2026): JICAB

This research investigates the core drivers of business startup intentions among young Indonesian Muslims from Generation Z, merging the Theory of Planned Behavior framework with Islamic ethical principles. Facing projected rises in national unemployment, youth entrepreneurship is evaluated as a vital catalyst for economic productivity and societal balance. Applying a quantitative design through Partial Least Squares Structural Equation Modeling, data from 180 purposively selected respondents were examined. The structural findings demonstrate that personal attitude and perceived behavioral control significantly and positively foster entrepreneurial intentions, with attitude acting as the primary driver. Conversely, subjective norms and Islamic business ethics do not yield a significant direct impact at this nascent stage. These insights suggest that preliminary venture intentions among Generation Z are predominantly steered by internal psychological perceptions rather than immediate social or ethical pressures, offering strategic guidance for designing youth-centric entrepreneurship initiatives.