1. 6 Procedure 6: Equivalence 1. 7 Procedure 7: Adaptation 2 Relevant Studies

2. 1. 6 Procedure 6: Equivalence

Two texts in different language will account for the same situation by means of very different stylistic and structural devices. The change which happened in the message with this procedure is usually syntagmatic, and it affects the whole message. Most examples of this procedure belong to the phraseological repertoire of idiom, clichés, proverbs, nominal or adjectival collocation, etc. For example the proverbs ‘too many cooks spoil the broth’ becomes ‘deux patrons font chavirer la barque’ two skippers will capsize the boat” in French. It must be remembered, that idioms, for example as like as two peas must not be translated as calques or any account, for the responsibility of introducing calques of idiom into a language that is already perfectly organized should be the author’s choice, not the translators. There are other examples of equivalence in accounting term: Examples: account payable → hutang dagang account receivable → piutang dagang marketable security → surat berharga

2. 1. 7 Procedure 7: Adaptation

This procedure is used in cases where the situation to which the message refers does not exist at all in the target language and must thus be created by reference to a new situation, which is judged to be equivalent. For example, it is culturally normal for an English father to kiss his daughter on the mouth, but a similar action would be culturally unacceptable in a French text, and must be translated as something like ‘il serra tendrement sa fille dans ses bras’ ‘he tenderly embraced his daughter in his arms’. Universitas Sumatera Utara A refusal to make use of adaptations which are not only structural but also pertain to the presentation of idea or their arrangement in the paragraph, leads to a text that is perfectly correct but nevertheless invariably betray its status as translation by something indefinable in its tone, something that does not quite ring true.

2. 2 Relevant Studies

To support the ideas of this thesis, the writer provides some relevant studies. Tatari Prasasty 2002 in her thesis “An Analysis of English Lexical Borrowing Found in PT. Nestle Indonesia’s Catalogue” gives a contribution to this thesis. She uses the descriptive method in writing the thesis. She also uses common statistic formula based on ‘Educational Statistic’ to count the percentage of each type of lexical borrowing. Then she draws the percentages of each of lexical borrowing on a table. The following table is the result of the thesis. Table 1: Percentage of each of lexical borrowing Roswani Siregar 2009 in her thesis “Analisis Penerjemahan Dan Pemaknaan Istilah Teknik: Studi Kasus Pada Terjemahan Dokumen Kontrak” has given a lot of contribution to this thesis. Her thesis is very closely relevant to this thesis. She talks about methodology for translation which some theory that she uses is relevant to this thesis, such as Vinay and Dalbernet theory’s about translation No Type of Lexical Borrowing Number of Cases Percentages 1. 2. 3. Loan Words Loan Shifts Loan Blends 63 Cases 12 Cases 25 Cases 63 12 25 Total 100 cases 100 Universitas Sumatera Utara procedures. Some of the methodology that she used in her thesis is also used by the writer in writing this thesis. The writer takes some relevant information from the written text too. Some of the relevant information mentioned as follow: Larson 1984:3 state that translation consist of transferring the meaning of source text ST to target text TT, and it is done by going from the form of source text to the form of target text by way of semantic structure. It is the meaning being transferred and it cannot be added or changed; only the surface structure or form can be changed. Larson’s statement is close to non literal oblique translation in Vinay and darbelnet’s translation procedures. Larson says it as meaning based translation. Catford in Venuti 2000:141 states that shift mean the departures from formal correspondence in the process of going from source language to target language. Catford statement is related to transposition in Vinay and Darbelnet’s seven procedures. Nababan 32: 1999 ‘penerjemahan harfiah literal translation terletak antara penerjemahan kata demi kata dan penerjemahan bebas. Penerjemahan harfiah mungkin mula-mula dilakukan seperti penerjemahan kata demi kata, tetapi penerjemah kemudian menyesuaikan susunan kata dalam kalimat terjemahannya yang sesuai dengan susunan kata dalam kalimat bahasa sasaran.’ From the statement above we can conclude that literal translation is that where the text in source language is translated word for word into target language within adopting target language structure. Universitas Sumatera Utara CHAPTER III METHODOLOGY Method of the analysis is an important thing in doing a scientific study. The method used must be relevant to the analysis because the analysis will not be successful if we use the wrong method.

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