Hi Taro,
We are facing the same problem. From SWIFT I learned you have to calculate a hash over the message using 'HMAC-SHA256 truncated (base64)'. SAP have a product named SAP Integration Package for SWIFT (SIPS) which is capable of creating this hash. There is probably a function in one of the SAP libraries which does the algorithm, but we haven't found it yet. We do have the HMAC-SHA256 and the base64. But this generates a 64 byte signature while LAU requires a 24 byte signature.
If you have found anything, can you please share this
Thanks,
Ben