Naturalization in Translation of English Accounting Terms into Indonesian

Main Authors: Basrah, Anita, Pulungan, Anni Holila, Husein, Rahmad
Format: Proceeding PeerReviewed Book
Bahasa: ind
Terbitan: , 2020
Subjects:
Online Access: http://digilib.unimed.ac.id/41038/1/ABS-90.pdf
http://digilib.unimed.ac.id/41038/
https://aisteel2020.unimed.ac.id/wp-content/uploads/2020/12/ABS-90.pdf
Daftar Isi:
  • Naturalization is a translation procedure that is predominantly utilized in the translation of English accounting terms into Indonesian. This study focuses on identifying types of naturalization involving the adjustment of spelling . The method employed in this research is a qualitative descriptive. The data were taken from the translation of selected articles of accounting textbook, Accounting 21e (2008). The findings show that naturalization in English-Indonesian accounting terms occurred in three categories, namely (1) adjustment of spelling and pronunciation, (2) adjustment of spelling without adjustment of pronunciation, and (3) adjustment of pronunciation without adjustment of spelling. The products of naturalization have followed the guidance yet several new adjustment standards need to be included to enrich the pattern of foreign term adoption. In addition, this study recommends that types of absorption in the Indonesian guidance of term formation needs to be revisited in order to precisely classify how foreign terms pronunciation and spelling adjustment is made in the Indonesian language