99. sales discount
potongan penjualan transposition
100. sales journal buku harian penjualan
transposition 101. selling expense
beban penjualan literal translation
102. sole proprietorship perusahaan perseorangan
literal translation 103. special journal
buku harian khusus transposition
104. subsidiary ledger buku tambahan
equivalence 105. temporary capital account perkiraan modal sementara
literal translation 106. temporary investment
investasi sementara borrowing
107. trade discount potongan dagang
literal translation 108. trial balance
neraca percobaan literal translation
109. unearned revenue pendapatan yang diterima
dimuka transposition
110. voucher voucher
borrowing 111. voucher register
registrasi voucher calque
112. work sheet neraca lajur
equivalence
4. 1. 3 Classifying the seven procedures from the data
After identifying the data, the writer comes to the next procedure,i. e. classifying the seven procedures from the data. In this section the writer brings up the
explanation for each classification. Table 6, 7, and 8 represents borrowing:
4. 1. 3. 1 Borrowing
Borrowing is the procedure which carryover source language lexeme or lexemes combinations into target language in order to fill the gaps between the
languages. It is translated literally into target language. There are some possibilities that may occur in this procedure; first, borrowing with no change in form and
meaning pure loanwords, the second, borrowing with changes in form but without changes the meaning mix loanwords and the third, borrowing when part of the term
is native and other part is borrowed, but the meaning is fully borrowed loan blends. A loan blend is the result of process that combines morphemic importation and
substitution in the same items. Furthermore, a structural loan occurs when components or a compound form is borrowed from source language, in which one of
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its components are transferred and then target language items substitute the other form.
The following table is borrowing which is found from the data and followed by the analysis.
Table 6 shows pure loanwords.
Table 6: Pure loanwords
No. Data
no. Source Text
Target Text 1.
110. voucher
voucher 1.
voucher →
voucher ‘Voucher’ is purely borrowed from source language ‘voucher’ without any
change in target language writing system.
Table 7 shows mix loanwords.
Table 7: Mix loanwords.
No. Data
No. Source Text
Target Text 1.
2. accounting
akutansi 2.
7. accrual
akrual 3.
11. amortization
amortisasi 4.
27. conservatism
konservatisme 5.
28. consistency
konsistensi 6.
33. credit
kredit 7.
37. debit
debet 8.
40. deflation
deflasi 9.
41. depletion
deplesi 10. 44.
dividend dividen
11. 53. inflation
inflasi 12. 64.
materiality materialitas
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1. accounting
→ akuntansi
‘Accouting’ is translated as ‘akuntansi’. It has undergone complete assimilation into target language. It becomes incorporated into the system and the feeling of
the language to such extend that there are as much a part of vocabulary in target language as any native words.
2. accrual →
akrual ‘Accrual’ is translated literally into target language as ‘akrual’. The word
‘akrual’ is imported from source language ‘accrual’ within the change of form in target language. The letters ‘cc’ in source language is replaced by target
language respelling ‘k’.
3. amortization
→ amortisasi
‘Amortization’ is translated literally into target language as ‘amortisasi’. The word ‘amortisasi’ is importborrowed from source language ‘amortization with
some change in writing system form. The letter ‘z’ in source language changes to letter‘s’ in target language and suffix ‘-tion’ in source language changes to
‘si’ in target language.
4. consistency →
konsistensi ‘Konsistensi’ is borrowed from source language ‘consistency’ with some
changes in writing system. The letter ‘c’ in source language is replaced by target language respelling ‘k’ and the end letters ‘cy’ in source language is replaced by
target language respelling ‘si’.
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5. conservatism
→ konservatisme
‘Konservatisme’ is borrowed from source language ‘conservatism’ with some changes in target language writing system. The letter ‘c’ in source language is
replace by target language respelling ‘k’ and the suffix ‘-ism’ in source language changes to ‘-isme’ in target language.
6. credit
→ kredit
‘Kredit’ is borrowed from source language ‘credit’. The letter ‘c’ in source language is replaced by target language respelling ‘k’.
7. debet
→ debit
‘Debit’ is borrowed from source language ‘debet’. The second letter ‘e’ in source language is changes to ‘i’ in target language.
8. eflation →
deflasi ‘Deflasi’ is borrowed from source language ‘deflation’ with some
orthographical change in target language. The suffix ‘-tion’ in source language is changes to ‘si’ in target language.
9. dividend →
dividen ‘Dividen’ is borrowed from source language ‘dividend’ with the change in target
language writing system. The final letters ‘d’ in source language is omitted in target language.
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10. depletion →
deplesi ‘Deplasi’ is borrowed from source language ‘depletion’ with the change in
target language writing system. The suffix ‘-tion’ in source language is changes to ‘si’ in target language.
11. inflation →
inflasi ‘Inflasi’ is borrowed from source language ‘inflation’ with the change in target
language writing system. The suffix ‘-tion’ in source language is changes to ‘si’ in target language.
12. materiality →
materialitas ‘Materialitas’ is borrowed from source language ‘materiality’ with the change
in target language writing system. The final letter ‘y’ in source language changes to ‘as’ in target language.
Loan blends: One of the two or more morphemes making up the compound form is replaced by native morpheme. Table 8 shows loan blends.
Table 8: Loan blend.
No. Data
no. Source Text
Target Text 1.
3. accounting cycle
siklus akuntansi 2.
8. accumulated depreciation
account perkiraan akumulasi penyusutan
3. 19.
business entity concept konsep kesatuan usaha
4. 20.
business transaction transaksi usaha
5. 34.
credit memorandum nota kredit
6. 38.
debit memorandum nota debet
7. 48.
fiscal year tahun fiskal
8. 55.
interim statement laporan interim
9. 56.
internal accounting control pengendalian akuntansi internal
10. 58.
internal control pengendalian internal
11. 67.
monetary items pos-pos moneter
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12 73.
nominal account perkiraan nominal
13. 74.
nonmonetary items pos-pos nonmoneter
14. 75.
normal pension cost biaya pensiun normal
15. 87.
private accounting akuntansi internal
16. 89.
promissory note surat promis
17. 94.
residual value nilai residu
18. 106.
temporary investment investasi sementara
19. 57.
internal administrative control
pengendalian admimistratif
internal 20.
10. allowance method
metode penyisihan
1. siklus akuntansi’
‘Siklus’ is native while ‘akuntansi’ is borrowed from source language ‘accounting’.
2. ‘perkiraan akumulasi penyusutan’
‘Perkiraan’ is native, ‘penyusutan’ also native while ‘akumulasi’ is borrowed from source language ‘accumulated’
3. ‘konsep kesatuan usaha’
‘Konsep’ is borrowed from source language ‘concept’ while ‘kesatuan’ is native and also ‘usaha’.
4. ‘transaksi usaha’
‘Transaksi’ is borrowed from source language while ‘usaha’ is native.
5. ‘nota kredit’
‘Nota’ is native while ‘kredit’ is borrowed from source language ‘credit’
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6. ‘nota debet’
‘Nota’ is native while ‘debet’ is borrowed from source language ‘debit’.
7. ‘tahun fiskal’
‘Tahun’ is native while ‘fiskal’ is borrowed from source language ‘fiscal’.
8. ‘laporan interim’
‘Laporan’ is native while ‘interim’ is borrowed from source language ‘interim’.
9. ‘pengendalian akuntansi internal’
‘Pengendalian’ is native while ‘akuntansi’ is borrowed from source language ‘accounting’ and ‘internal’ also borrowed from source language ‘internal’.
10. ‘pengendalian internal’ ‘Pengendalian’ is native while ‘internal’ is borrowed from source language
‘internal’.
11. ‘pos-pos moneter’ ‘Pos-pos’ is native while ‘moneter’ is borrowed from source language
‘monetary’.
12. ‘perkiraan nominal’ ‘Perkiraan’ is native while ‘nominal’ is borrowed from source language
‘nominal’
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13. ‘pos-pos nonmoneter’ ‘Pos-pos’ is native while ‘nonmoneter’ is borrowed from source language
‘nonmonetary’.
14. ‘biaya pensiun normal’ ‘Biaya’ is native while ‘pensiun’ is borrowed from source language ‘pension’
and ‘nominal’ is also borrowed from source language ‘nominal’.
15. ‘akuntansi internal’ ‘Akuntansi’ is borrowed from source language ‘Accounting’ while ‘private’ in
source language is translated to native as ‘internal’.
16. ‘surat promis’ ‘Surat’ is native while ‘promis’ is borrowed from source language ‘promissory’
17. ‘nilai residu’ ‘Nilai’ is native while ‘residu’ is borrowed from source language ‘residual’.
18. ‘investasi sementara’ ‘Sementara’ is native while ‘investasi’ is borrowed from source language
‘investment’.
19. ‘pengendalian administratif internal’
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‘Pengendalian’ is native while ‘administratif’ is borrowed from source language and ‘internal’ also borrowed from source language ‘internal’.
20. ‘metode penyisihan’ ‘Metode’ is borrowed from source language ‘method’ while ‘penyisihan’ is
native.
4. 1. 3. 2 Calque
