The quality of higher education serves as the primary foundation for developing competitive and adaptive human resources in the era of globalization. The External Quality Assurance System (EQAS) functions as an independent evaluation mechanism designed to objectively verify the attainment of quality standards through accreditation processes. This study aims to describe the concept and characteristics of EQAS, analyze the role of accreditation as its primary instrument, and identify the challenges of its implementation in the Merdeka Belajar era. The method employed is qualitative research with a library research approach, involving systematic collection and analysis of data drawn from official regulations, scientific journals, and relevant policy documents. The findings reveal that EQAS is implemented through accreditation by independent institutions such as BAN-PT and LAM, based on the National Higher Education Standards. Accreditation carries four strategic functions: evaluative, validative of the internal quality assurance system, public accountability, and a driver of continuous improvement. Nevertheless, EQAS implementation continues to face challenges including weak data governance, insufficient quality culture, regulatory adaptation complexity, and institutional capacity disparities. Strengthening EQAS requires synergy among human resource development, quality system digitalization, and sustained multi-stakeholder collaboration. This study is expected to provide a conceptual contribution to the development of educational quality assurance policies and practices in Indonesia.