<![CDATA[This systematic literature review investigates the effectiveness of zakat accounting integration in poverty reduction across Indonesian zakat institutions. Employing a systematic literature review (SLR) method following PRISMA 2020 guidelines, the search utilized Scopus, Web of Science, and Google Scholar databases, focusing on peer-reviewed articles published in English and Indonesian up to December 31, 2025. The initial search yielded 618 records, and after screening and eligibility assessment, 41 studies were included in the final synthesis. The analysis employed thematic synthesis and VOSviewer network analysis to examine zakat accounting implementation across five dimensions: measurement, reporting, distribution, social accountability, and integrated development. The findings reveal that while most zakat institutions demonstrate competence in basic measurement compliance, significant gaps exist in reporting transparency, distribution effectiveness, and social accountability, leading to what the study terms "zakat accounting decoupling" a strategic selection of weak accounting characteristics enabling superficial compliance while creating a false sense of institutional legitimacy. Internal governance weaknesses and fragmented regulatory enforcement collectively drive symbolic compliance rather than authentic poverty reduction outcomes. The study contributes theoretically by integrating Shariah Enterprise Theory, legitimacy theory, and human capital theory to explain the paradoxical dual nature of zakat accounting integration in Indonesian poverty reduction.]]>
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