Background of the Analysis

CHAPTER I INTRODUCTION

1.1 Background of the Analysis

All physical aspects in this world and all aspects of human life are subjects to change and language are no exception. Language as a media to communicate changes continuously. One of the reasons language changes is that they come into contact with other languages. Schendl 2001:67 says “One obvious answer to the question why language change in general is that everything changes in human affair.” It means that language always changes follow the changes of human affair necessities. Whenever human need, the language will serve it. This universe is filled by many people with different cultures, activities and also languages. When they come into contact with others they may overcome a new variety of language. In doing translation, this case often occur. The difference of culture is one of the big caused of it. For example, some new words in English caused by cultural phenomena, thug from Hindi, sherry from Spanish, waltz from German, ski from Norwegian, sauna from Finnish and more recently, glasnost from Russian, and sushi from Japanese. These kinds of new words often called borrowing word or loan word. Besides, there are a lot of new words overcome into one language in many different ways and factors. As a social community, Indonesian language also grows and changes caused by contact with other language such as English, Sanskrit, Arabic, and other languages. The change overcomes a new variety that has been enriched Indonesian vocabulary. Universitas Sumatera Utara This new word can be classified into some procedure, not only borrowing but also as a calque, modulation, adaptation etc. According to Vinay and Darbelnet in Wilss 1977:96 there are seven procedures of translation which classify the new variety of language. This procedure in order to control the translator work, in the listing which follows, the first three procedures are direct and the others are oblique. a. Procedure 1:Borrowing b. Procedure 2: Calque c. Procedure 3: Literal translation d. Procedure 4: Transposition e. Procedure 5: Modulation f. Procedure 6: Equivalence g. Procedure 7: Adaptation The writer wants to analyze the data accounting term which are taken from an accounting book to see whether the procedure above exist or not. Bolinger 1975:419 says, “Borrowings are concentrates in the areas where contact is most intense. Therefore, it is not surprising that science and technology lead the field nowadays, with sport and tourism close behind. But the contact has grown so close in recent time with press, radio, television, and international travel, that a kind of universal diffusion is taking place.” Accounting as one of the science where contact is most intense and grown so close in recent time with many media of communication become a very interesting object to analyze related to the borrowing. That is the reason of the writer in choosing the object of the analysis which later not only discus about borrowing but also about another procedure in translation. Universitas Sumatera Utara There are statements from some linguists which talk about some of those procedures. Cadford 1965:20 defines “translation as the process of changing a written text form one language SL to the equivalence which is written in another language”. In this statement, he emphasizes the equivalence in doing translation. Besides, Herbet Schendl 2001-56 says “however, speaker may feel the need for borrowing not because their language does not have a word for a particular object or concept, but because they think that the equivalent word in the donor language is better or more prestigious.” He insists that borrowing sometimes occurs in doing translation with some factor of the need.

1.2 Problems of the Analysis