AN ANALYSIS OF ACCOUNTING TERMS TRANSLATION IN TEXTBOOK MANAGEMENT ACCOUNTING BY DON R. HANSEN AND MARYANE M. MOWEN INTO AKUNTANSI MANAJAMEN BY DEWI FITRIASARI DAN DENY ARNOS KWARY

Abstract

This study aims at identifying, analyzing and describing the accuracy of accounting terms translation in Textbook ‘Management Accounting’ and its translation ‘Akuntansi Manajemen.’ This study is in the domain of descriptive-qualitative. The data sources are the document, questionnaire and informants, and the data were the sentences containing the accounting terms. The data are collected by techniques of the content analysis, in-depth interview and questionnaire. For the validity of data, this study used the data triangulation technique, and then the data were analyzed with the interactive model. The finding of this study shows that from 58 data, the accuracy of the accounting terms translation was 53 data or 91.38% while their inaccuracy was 5 data or 8.62%. The other finding shows that not all the accounting terms were translated but changed in their spellings according to the rules of spelling adaptation in Indonesian language. Keywords: accounting terms, translation, accuracy