摘要:Data analysis in qualitative research is the most complex phase of a study and covers a broad range of approaches with different variation in concepts, assumptions and analytic rules. It involves creating analytic categories reflecting the experiences of participants and highlighting the significance of cultural events happening in the research setting. Accordingly, thematic analysis of data is conducted to examine systematically the content of data to identify recurrent patterns in participants’ response and their understanding of their social world. In this paper, I describe the development of categories and themes in a study designed to examine the perceptions on language and identity of Kayan elders in Sarawak, Malaysian Borneo. It demonstrates the analytic rigour in the stages of coding, and offers a rationale for initial coding in the indigenous language. This paper concludes with suggestion for considering indigenous language in coding as it enables the researcher to unpack layers of meanings that are embedded in the cultural context, thereby, enhancing richness of the analysis.