Indonesian and English vowels reveal different phonetic classification and symbols in the International Phonetic Alphabet (IPA). English has five long vowels: i:, ɜ:, ɑ:, ɔ:, and u:. The difference in phonetic classification and symbol overlooks subsegmental difference in aspiration that exists between the two. In English there are many sounds symbolized by short vowels: i:, ɜ:, ɑ:, ɔ:, and u: which are absent in Indonesian phonetic symbol. These sounds make difficulties to Indonesian speakers of English to identify for communication purposes. This study therefore aims to find out whether formal instruction improve the acquisition of English long vowels by Indonesian learners of English and to investigate which long vowels tend to be difficult to be transcribed by the students. The population of this study was the students who attended the English Phonology course of English Literature Study Program Faculty of Languges and Literature Universitas Negeri Makassar Indonesia. The study reveals that formal instruction improved the acquisition of English long vowels by Indonesian learners of English and the majority of subject gave wrong transcriptions on these two words, e.g., for word early, they transcribed like / :ʌrly/, / ierly/, / erli/, / eirly/, e-l-i/, / irli/, / irly/, / e:ly/, / irliy / and for word girl, they transcribe like / gir:l/, / ger:l/, / ger/, / gael/, / g-e-r-l/, / gerl/, / ge:l/, / ge;l/, / gi:l/.
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