Anis Mashdurohatun, Yuris Tri Naili, Teguh Prasetyo, Amin Purnawan
The concept of non-profit in education is always controversial. On the one hand, education is established by non-profit legal entities such as foundations, but on the other, education is a professionally managed business that requires considerable funds and labor to develop an educational business. The gap condition between the ideal goals of education and the reality of the implementation of education, of course, becomes a problem that must be answered. This research is a non-doctrinal study with a normative and empirical juridical approach. The results of the study stated that the current regulatory principle regarding the Legal Entity Organizing for Education in Higher Education, Legal Entities, and Private Universities was directed to the principle of non-profit. Based on the non-profit principle, the implementation of private higher education is directed through a foundation legal entity as regulated by Law No. 12 of 2012 concerning Higher Education. Reconstruction of Legal Entity Arrangements for the Education of Private Higher Education based on justice value can be done by making changes to changes in the form of educational legal entities; the Government provides options for forms of Private Higher Education institutions that can be in the form of foundations, associations or Limited Liability Companies. Profit and non-profit need to be changed, which is to become the principle of affordability.