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Purpose – This paper is aimed at describing semantics equivalence of cultural terms in meurukon texts translated from Acehnese into Indonesian. A qualitative descriptive approach is used to analyze the context of semantics equivalence in these texts: varied semantics structure, especially the ones caused by the cultural gap between the two languages.

Design/Methodology/Approach – This research is designed to be of qualitative descriptive nature, wherein data are documented and analyzed using various methods proposed by Miles, Huberman, and Saldana (2014), such as data condensation, data display, drawing and verifying conclusions. The researcher is considered the key instrument in the whole process. The source of the data collected is from meurukon texts and its translation that consists of 623 sentences: they mainly comprise words and phrases that contain semantics equivalence of cultural terms.

Findings – The result of the research shows that there are 129 cultural terms found in 623 sentences. Of the analyzed data, it is seen that only 16.66% of the data is not equivalent with the target text, while 83.34% words and phrases of meurukon text are equivalent. This suggests that as a result of translation, the meurukon text has high semantics or lexical equivalences with the target text.

Research Limitations/Implications – This research is focused on semantics equivalence found in meurukon texts. The semantic equivalence here only pertains to lexical meaning of nouns and adjectives by using componential analysis.

Practical Implications – The result can be used in a sample of ways for the analysis of semantics equivalence of cultural terms in meurukon text translated from Acehnese into Indonesian using componential analysis.

Originality/Value – This research identifies meurukon as an oral tradition of Acehnese culture, which is in the question and answer format about Islamic law in Aceh, specifically North Aceh.