The natural disasters of the earthquake and tsunami that occurred in Aceh on 26 December 2004 have resulted the destruction and incidence of so many casualties. This tsunami natural disaster was set by the Indonesian Government as a national disaster. Determination as a national disaster and emergency situation in Aceh made international countries in droves to offer humanitarian assistance. Indonesia as the most affected country by the disaster then received the humanitarian assistance because it was certain that although there were pros and cons to humanitarian assistance, it would have a very good impact on the recovery of the Province of Nanggroe Aceh Darussalam after the tsunami disaster. And it has been proven that with the existence of humanitarian assistance Aceh can rise again and the Indonesian friendship relations with other countries are increasingly tight because of the humanitarian assistance. Humanitarian assistance in Aceh when the tsunami happened had become an achievement for Indonesia to see how Indonesia was able to properly manage all the planning and distribution of humanitarian assistance.