Naturalization in translation of English Accounting Terms into Indonesian

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