Naturalization in Translation of English Accounting Terms into Indonesian

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