Strategi Penerjemahan Istilah-Istilah Akuntansi Manajemen dalam Buku Teks Management Accounting

Abstract

The study aims to identify, analyze and describe translation strategies of research terms. It used a descriptive-qualitative approach. The data were the English and Indonesian research terms and data sources covered documents and informants (raters). The documents comprised the textbooks: Management Accounting and its Indonesian translation Akuntansi Manajemen. The data collection employed an analysis content, questionnaire, and in-depth interview. The data validity employed a data/source triangulation. The data were analyzed by an interactive model. The results of the study show that the translation strategies of research terms include: 1) translation by transfer or replacement, 2) translation by loanwords with spelling change, 3) translation by replacement or transfer as well as loanwords with spelling change or without spelling change, and 4) translation by loanwords without spelling change.