The spelling of the word "waluyo" can be explained using IPA (International Phonetic Alphabet) phonetic transcription. The first syllable, "wa", is pronounced using the open-mid back unrounded vowel sound. The second syllable, "lu", is pronounced using the close back unrounded vowel sound. Finally, the third syllable, "yo", is pronounced using the close-mid front unrounded vowel sound. The correct spelling of "waluyo" is essential for accurately representing and pronouncing the word, which is often used as a name in Indonesian communities.