This qualitative research aimed to identify the Indonesian phonemic correspondence with Acehnese. It was based on the comparative historical linguistic theory or diachronic theory by identifying the form and regularity of sound language changes. It was limited only to phonemic correspondence between Indonesian and Acehnese without reconstructing the proto of both languages and seeing its kinship. Ten (10) Acehnese from East Aceh who fitted the criteria for this research were selected as informants to obtain data. Data collection used field linguistic methods, namely direct elicitation methods, inspection of the elicitation, and reflection. Data were analyzed using the qualitative descriptive technique. The results showed that there were 19 Indonesian phonemic correspondences with Acehnese. The phonemic correspondences were found to occur in the initial, middle, and end of vowels. Meanwhile, for the consonants, they occurred in the initial and final. From the 19 correspondence findings, three phonemic correspondences were found to be impeccable, they were s ≈ h, h ≈ Ø, and r ≈ Ø, meanwhile, 16 other correspondences were found to be imperfect, such as u ≈ ɛə, a ≈ o, ɛ ≈ i, and k ≈ g. Henceforth, the results can be used as a reference for further research on other linguistic relations between Indonesian and Acehnese, and even alternative learning materials for Acehnese speakers who study Indonesian or vice versa.