Quality assurance is nowadays becoming a central theme in higher education. Like in other developing countries, in Indonesia quality assurance in higher education is one of the main concerns of the government. Since 1994 the Government of Indonesia has established the National Accreditation Board for Higher Education (Badan Akreditasi Nasional Perguruan Tinggi: BAN-PT), which has main task and responsibility to evaluate the quality of study programs of state and private universities in Indonesia and to a certain extent, reflects external quality assurance process.This paper presents the information regarding the result of assessment on the implementation of internal quality assurance at higher education in Indonesia. The paper also presents some of the experiences of State University of Gorontalo (Universitas Negeri Gorontalo-UNG) in Developing and Implementing of academic quality assurance system. Finally, this paper tries giving recommendations for developing of the quality assurance from organization of the external evaluation towards institutional (internal) systems, in order to build the quality culture in higher education in Indonesia. .