"The turtle walks and the dog runs."
Translation:Kaplumbağa yürür ve köpek koşar.
It is no different in Turkish from what it is in English or German or Spanish.
Who/what is performing the action? = subject [turtle in one clause, dog in the other clause]
Who/what is impacted by/receiving the action? = direct object [none in this sentence, since these are both intransitive verbs]