Peran Akuntansi Dalam Pertanggungjawaban Sosio-Ekologi

Abstract

Penelitian ini bertujuan untuk memahami peran akuntansi dalam penya jian informasi triple bottom line. Metode yang digunakan adalah refleksi pada teori etika keutamaan Aristoteles. Hasil penelitian menunjukkan bahwa perusahaan berkomitmen untuk melaksanakan tanggungjawab sosioekologi dan mengimplementasikan strategi triple bottom line demi keberlanjutan bisnis. Untuk memenuhi tujuan tersebut, perusahaan melaporkan tanggung jawab triple bottom line dalam laporan keuangan. Hal ini dilandasi oleh kesadaran manajemen, bukan sekadar memenuhi kewajiban normatif. Dari perspektif etika keutamaan Aristoteles, perusa haan menjunjung tinggi sifat baik, mulia, bermutu, dan bernilai.

An English Oblique Translation Analysis of “Twitter” Social Networking Website into Indonesian: An Applied Linguistics Study

“…(i) Borrowing Vinay and Darbelnet in Venuti say that Borrowing is the simplest of all translation procedures. In borrowing procedure, the Source Language is directly transferred to the Target Language [10]. In other words, this procedures means that one language borrows an expression form from another language.…”

“…First, borrowing with no change in form and meaning (pure loanwords), the second, borrowing with changes in form but without changing the meaning (mix loan), and the third, borrowing when part of the term is native and other part is borrowed, but the meaning is fully borrowed (loan blends) [5] Examples Calque is a phrase borrowed from another language and translated literally word for word. Vinay and Darbelnet in Venuti say that a calque is a special kind of borrowing whereby a language borrows an expression from another, but then translates literally each of its elements [10]. Vinay and Darbelnet in Venuti define the result of calque: first, a lexical calque, which respects the syntactic structure of the TL, whilst introducing a new mode of expression, the second, structural calque, introduces a new construction into the language.…”

“…(i) Transposition Vinay and Darbelnet in Venuti define transposition is a procedure that involves replacing one word class with another without changing the meaning of the message or the sense [10]. Transposition also involves replacing one word class with another without changing the meaning of the message.…”

“…(iii) Equivalence Vinay and Darbelnet use this term to refer to cases where languages describe the same situation by different stylistic or structural methods [10]. This procedure means that the process of translating one language into another language that emphasizes on closest natural meaning Example: Hello → Selamatpagi, selamatsiang, Horas, etc 'Hello' has many functions.…”

“…He writes that, while translation methods relate to whole texts, translation procedures are used for sentences and the smaller unit of language. Vinay and Darbelnet in Venuti mention that the method or procedure of translation can be divided into two covering procedures, they are (a) literal or direct translation; consists of Borrowing, Calque, and Literal translation, and (b) oblique translation; consists of Transposition, Equivalent, Modulation and Adaptation [10].…”