TRANSLATION SHIFT AND ACCURACY OF FINANCIAL TERMINOLOGIES: A CASE OF STUDY FUNDAMENTALS OF FINANCIAL MANAGEMENT TEXTBOOK

The translation of financial terminology requires both linguistic competence and an adequate understanding of financial concepts to ensure accurate meaning transfer. This study investigates the types of translation shifts and the accuracy of Indonesian translations of financial terminologies in Chapter 5 of Fundamentals of Financial Management. Forty-nine financial terms and their Indonesian equivalents were analyzed using Catford’s (1965) theory of translation shifts and Nababan et al.’s (2012) translation accuracy assessment. The findings revealed four types of translation shifts, with Structure Shift occurring most frequently. The translations generally achieved a high level of accuracy, as reflected in the average score of 2.84. The findings further show that translation shifts accommodated structural differences between English and Indonesian without necessarily reducing translation accuracy, whereas inaccurate translations were mainly associated with inappropriate terminology selection. These findings underscore the importance of combining linguistic adaptation with domain-specific knowledge to maintain conceptual equivalence in financial translation.