Purpose: This study aims to formulate a strategic framework to optimize the adoption of eXtensible Business Reporting Language (XBRL) in Indonesia by leveraging insights from the learning curve concept. The research specifically examines the challenges encountered by key stakeholders in implementing XBRL for financial reporting, with a focus on the Indonesia Stock Exchange (IDX). Design/Methodology/Approach: A qualitative approach was adopted to explore the multifaceted nature of XBRL implementation. In-depth interviews were conducted with experts from IDX, selected based on their direct involvement and expertise in financial reporting and XBRL implementation. Thematic analysis was employed to analyze interview data, identifying recurring themes and linking them to established theoretical models to ensure a comprehensive foundation for the proposed strategic framework. Findings: The study reveals several key challenges and opportunities related to XBRL adoption, including technological, operational, and regulatory factors. It underscores the significance of addressing the learning curve encountered by organizations and professionals during implementation. The proposed framework incorporates these insights, providing practical strategies to enhance the efficiency and effectiveness of XBRL adoption in Indonesia. Originality/Value: This research contributes uniquely by centering on the Indonesia Stock Exchange (IDX) as a pivotal stakeholder in XBRL adoption. It integrates theoretical insights with empirical findings to develop a tailored framework that enhances the implementation process. The study enriches discussions on digital financial reporting in emerging markets and offers valuable recommendations for policymakers, regulators, and practitioners.