Daftar Isi:
  • The research deals with the occurrence of naturalization in translation of English acounting terms into Indonesian. The objectives of the study were:(1) to investigate types of spelling adjustment of naturalization found in translation of English accounting terms into Indonesian whether naturalization has been appropriately applied based on the rules in the Indonesian general guidance of term formation , (2) to analyze the process of spelling adjustment of naturalization applied in translation of English accounting terms into Indonesian, (3) to explain the reasons of spelling adjustment of naturalization applied in translation of English accounting terms into Indonesian.The research was conducted by using descriptive qualitative design. The data of this study were words containing naturalization in translation of English accounting terms into Indonesian. The data were collected through documentary technique. The technique of data analysis was interactive model. This research was found that there were five types of spelling adjustment of naturalization in the translation. The type of adjustment of affix was the dominant type. The findings of this study revealed that: (1) The types of spelling adjustment of naturalization in the translation of English accounting terms into Indonesian 1) Adjustment of affix spelling , 2) adjustment of vowel spelling, 3) adjustment of consonant spelling, 4) adjustment of consonant combination spelling, 5) adjustment of consonant cluster spelling and 6) without adjustment of spelling.(2) There were some process of spelling adjustment of naturalization in the translation of English accounting terms into Indonesian, namelygraphemic, and syllabic adapatation (double consonant become single consonant), and consonant inhibitory. (3) There were four reasons of spelling adjustment of naturalization are(1) morphology,(2) transliteration,(3) monophthongization and 4).Pure phonology adaptation