Supplementary Material: Analytical Coding Sheet for "From Algorithmic Score to Misstatement Risk

This dataset contains the analytical coding sheet used to map workplace AI uses to obligations under the Indonesian Personal Data Protection Law (PDP Law) and the accounting recognition architecture of IAS 37/PSAK 237. The coding sheet provides a transparent audit trail, distinguishing between statutory findings, doctrinal inferences, and analytical proposals. It serves as supplementary material for the manuscript titled "From Algorithmic Score to Misstatement Risk: Translating Data Protection Control Failures in Workplace AI into Financial Reporting Decisions under Indonesian Law"