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.
3. 1
Research Method
In this thesis, the writer uses library research in analyzing the data. Nawawi 1991:30 says that library research is done by collecting the data from every
literature, even in the library or in the other places. The writer uses an accounting book as the data of analysis.
3. 2
Data Collecting Method
The data in this thesis are collect from the accounting book Accounting Principles 14
th
Edition by Fess and Warren and also from the translation of the book into Indonesian Edisi ke-14 Prinsip-Prinsip Akutansi translated by Marianus Sinaga.
To make the analysis easier, the data is collect in random way. Some chapters are chooses as a samples for the analysis.
3. 3 Data Analysis Method
In analyzing the data, descriptive method is used. Nawawi 1991:63 says that descriptive method can be define as problem solving procedure which is researched
by describing the subject or object of the research based on the real fact nowadays. So, the following procedures were followed to carry out this analysis:
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a. Collecting the data from the original book and its translation into
Indonesian. b.
Identifying the seven procedures from the data. c.
Classifying the seven procedures from the data. d.
Drawing some conclusions after finishing the analysis. The writer uses the common statistic formula based on ‘Educational Statistic’
1967 to draw the percentage of each procedure and then put it on the table.
Table 2: Educational Statistic.
N= X x 100 Y
N= the percentage of types of procedure. X = the number of types of procedure.
Y= the total number of all types of procedure.
3. 4
Models of Presenting the Result of Analysis
First of all, list of the data, i. e. accounting terms are identified into seven procedures. Afterward, the data that have been identified, are classified into seven
procedures, presented by using table form and followed by the explanation for each classification. The letters, words or phrases which are analyzed, are underlined. The
following table is an illustration of presenting the result of analysis which then followed by the explanation:
1. Borrowing.
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Table 3: An example of presenting the result of analysis.
No No of
The Data Source Text
Target Text 1.
53. inflation
inflasi
And the explanation is: inflation
→ inflasi
‘Inflasi’ in target text 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. This is a kind of mix loanwords. The example above illustrated borrowing namely mix loanwords that imported
source language lexeme with some orthographical change in target language. This is one of the seven types of the procedures.
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CHAPTER IV AN ANALYSIS OF PROCEDURE OF TRANSLATION
4.1 Data Analysis
