Online learning was established due to the outbreak of Covid-19 in the first quarter of 2020.
The face-to-face classes were turned into online classes to avoid the spread of corona virus. This study
aims to explore the different experiences and perceptions of accounting students of Universitas
Advent Indonesia regarding online learning. Questionnaires were sent via email to each respondent
through Google form. There were 228 students from different universities who attended the local
webinar, but only 123 accounting major. The findings showed that most of the students perceived
that online learning is beneficial in a way that the students were able to manage time better, obtain
knowledge, and better performance (grades). On the contrary, there were several barriers that hinder
the students (e.g.internet connections, etc.) and in reality, accounting students got bored with online
learning. The boredom experienced by most of the students was properly handled. Thus, accounting
students attuned themselves with the new method of learning.