The XBRL taxonomy has been proven to be able to restore various forms of redundancies and ambiguities in making financial reports from financial service institutions. However, the nature of XBRL which is oriented towards documents and based on XML makes the XBRL taxonomy difficult to use because the information cannot be directly read by ordinary users. The same obstacle was felt by the Financial Services Authority of Indonesia (Indonesian: Otoritas Jasa Keuangan or OJK) as financial regulator in utilizing the XBRL taxonomy, therefore a web-based application system called E-Reporting was developed to input financial statements conducted from financial service institutions to the regulator. The core of the application system is the XBRL taxonomy reading and mapping function, utilizing the Java library for reading XML and the Spring Java framework as a system backend, the Zkoss framework as the system frontend, and the database for storing data and specifically developed for the needs of the OJK. The purpose of this paper is to show other ways of implementing XBRL taxonomy, one of which is to present XBRL into a dynamic user interface according to the dynamic and flexible nature of XBRL. The results of the system evaluation indicate that the system is quite good at presenting the taxonomy into a user interface that suits the needs and can ease the burden of data validation, as well as providing convenience in forming the instance document, which is needed as the final result of the reporting process carried out by financial service institutions. Therefore, this system has been proven to provide added value in the use of XBRL taxonomy in financial reporting activities.
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