ANALYSIS “GALA” PRACTICE ON COMMUNITIES IN GLUMPANG TIGA DISTRITCS OF PIDIE DISTRITCS (The Case Of The Paddy Rice Farmer) Fadhlia khairunnisa, Agribusiness Syiah Kuala University ABSTRAC Gala is one form of economic practices that developed in Acehnese society since a long time. Gala became one of the alternatives to get loans in larger amounts in society. There are consequences that must be accepted by penggala that is lost of wetland management rights that have been at gala. This study aims to determine the factors that cause people in Glumpang Tiga District to chose gala as an alternative to get a loan and to know the great loss of revenue arising from the practice of gala for penggala in Glumpang Tiga District.The method used is a survey with a purposive sampling technique. Among 34 villages in Glumpang Tiga District were selected some villages by the shortest distance, medium-range and long-range to financial institutions. The results showed that the lack of access to financial institutions and convenience of systems gala did not significantly influence peoples’ decision to chose gala. Factor of culture make farming communities in the Glumpang Tiga District tend to do gala to get a loan. Penggala loss of potential revenue from the wetland that has been in the gala for Rp.3.340.980, - at first planting season (October to February) and Rp.2.018.685, - at the second planting season (April to August). The average loss of potential revenue is Rp. 5.018.350 million, - per year. Losing this revenue continues to be happened until penggala redeem his farm back. Key words : Gala, Consecuence of Gala, Lost Revenue