SUMMARY In the last 20 years, the development of the cocoa plantation area was rapid. In 2012-2016, there was a decrease in the area of cocoa in Indonesia. One of the causes of the decline in the area of cocoa plantations is the conversion of agriculturalland which happened frequently. The conversion of agricultural Land also occurs in Aceh, precisely in Gampong Kuta Makmue, Kuala Subdistrict, Nagan Raya Regency, where the conversion of agricultural land is rampant from 2013 to the present. Based on the description above, the identification of the problems in this study are the factors that influence the conversion of cocoa land to oil palm land in Gampong Kuta Makmue, Kuala Subdistrict, Nagan Raya Regency. The final assignment method used in this study is the case study method, the data collected consists of primary data and secondary data. The primary data collection method was obtained by direct observation to the field and interviewing garden owners who converted their land functions, while secondary data was obtained from books and the internet. It can be concluded that the conversion of cocoa land to oil palm land in Gampong Kuta Makmue, Kuala Subdistrict, Nagan Raya Regency is caused by several influencing factors, that is, the cocoa is attacked by pests and diseases, prices, maintenance of cocoa and oil palm.