Online Learning Evaluation During the Covid-19 Pandemic in Accounting Department of Polytechnic State Banjarmasin

The outbreak of the Corona Virus Disease 2019 (Covid-19) pandemic cases throughout the world has resulted in forcing countries affected by the Covid-19 pandemic to stop all activities related to the masses by issuing a physical distancing policy. This is done to reduce the spread of the Covid-19 pandemic which can be transmitted from various activities. This physical distancing policy requires all elements of the community to work from home (WFH). No exception to the world of education which also stopped the entire teaching and learning process which had been done face-to-face and had to change to face-to-face or online. However, the virtual learning process that is carried out without prior preparation results in various problems, both at the teacher and student level. As for the success of online learning, there is a need for rules and cooperation between lecturers and students and with policy makers in order to provide facilities that support online lectures. On the other hand, the success of online lectures during the COVID-19 crisis also depends on using the right online media to use. Therefore, this study aims to evaluate online learning in the Department of Accounting at Banjarmasin State Polytechnic. The analysis showed that the lectures online more like student/i based virtual learning environment (VLE) followed online meetings and group chat. In addition, this study also found that online learning at the Banjarmasin State Polytechnic Accounting Department during the Covid-19 pandemic had gone well. Keywords—online learning, virtual learning, education and COVID-19