Article 33 paragraph (3) of the 1945 Constitution which reads, "The earth and water and the natural resources contained therein are controlled by the state and used for the greatest possible prosperity of the people" This Law gave birth to Government Regulation Number 23 of 2015 concerning the Joint Management of Oil and Gas Natural Resources in Aceh in the formulation of Article 33 paragraph (3) of the 1945 Constitution there are several concepts of state control, The branches of production that are important and control the livelihood of the people, namely: the earth, water and the natural resources contained in it (Natural Resources) are controlled by the state, and are used to the greatest extent for the prosperity of the people. The Aceh Oil and Gas Management Agency (BPMA) is a Government Agency formed to carry out Management, as the Gross Split Profit Sharing Contract was introduced by the Government of Indonesia with the Regulation of the Minister of Energy and Mineral Resources No. 8 of 2017 concerning Gross Split Profit Sharing Contracts. Then, several articles were amended by the Minister of Energy and Mineral Resources Regulation No. 52 of 2017 concerning Amendments to the Regulation of the Minister of Energy and Mineral Resources No. 8 of 2017 concerning Gross Split Profit Sharing Contracts which is the first fundamental change made by the Government of Indonesia after decades of using the conventional profit sharing contract mechanism that uses the Cost Recovery mechanism.

Various problems also arise in relation to the use of profit-sharing contracts. Problems such as the complexity of bureaucracy and transparency of the Cost Recovery mechanism, low investment in exploration and exploitation activities are natural factors such as the decline in the production rate of large wells that are mature (old) in Indonesia making the Government seem forced to look for other alternatives to profitsharing contracts which from this gave birth to the Aceh Government regulation on a special mandate for the Joint Management of Oil Natural Resources and Natural Gas in Aceh is based on Article 160 of Law Number 11 of 2006 concerning the Government of Aceh (UUPA) and Government Regulation No. 23 of 2015 concerning the Joint Management of Oil and Gas Natural Resources in Aceh. Aceh Province has authority through the formation of a Special Agency, namely the Aceh Oil and Gas Management Agency (BPMA) The research method used in this study is a type of normative juridical research, the data obtained is primary data through a comparison of contract models based on the identity and authority of the Aceh Special Authority based on the Aceh Government Law and secondary data through literature research.