This paper specifically analyzes the concept of mediation as protection of fishery resources from IUU fishing practices in Indonesia. The type of research used is normative legal research with a statutory approach, The data used are secondary data collected through literature search and document study. The collected data were then analyzed qualitatively. The results show that in the future it is necessary to seek legal breakthroughs so that the IUU Fishing law enforcement process has benefits, the KPKNL as an extension of the Ministry of Finance of the Republic of Indonesia has an interest to streamline options other than annihilating (auctions, grants, other uses) so that it has benefits for the state to conduct mediation by how to bring together investigators (as representatives of the state, it is the state that is the victim of crime because they have suffered losses due to stolen fisheries resources) with the perpetrator/ship owner (the party who committed the crime) The importance of mediation is to prevent investigators from taking the option of sinking the ship (sinking the ship), because if this is done (the investigator takes the option to destroy), the state will not get anything, even if it tends to be detrimental, because the state must pay for the sinking of the ship. So that with mediation, investigators prioritize auction options, grants, and other uses (as mandated also by the Regulation of the Minister of Finance of the Republic of Indonesia Number 03/PMK.06/2011 concerning Settlement of Seizure and Gratuities), because of these things the state benefits or income through Non-Tax State Revenues (PNBP).