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Article history Received: 19 November 2020 Accepted: 30 November 2020 Published Online: 30 December 2020 The general purpose of this study is to formulate a portrait of the issue of online lectures on accounting students of the Faculty of Economics and Business during the covid-19 pandemic at the Muhammadiyah University of North Sumatra. The research was conducted at the Faculty of Economics and Business. This type of research is survey research. The research sample is Grade 6/B Accounting Student of the Faculty of Economics and Business at the Muhammadiyah University of North Sumatra. Data collection using interviews and question lists. Furthermore, data analysis is used i.e. SPSS statistics. The results showed, The media used by lecturers is very helpful to students in the learning process, related to the learning materials students agree each lecturer provides material following RPS, For every lecturer who conveys the material turns out that students do not understand what has been conveyed, even though students are given regular assignments, some lecturers are less respect for students who have impaired connections or networks, And this online lecture system makes students very complain about data packages. Students are more respect to face-to-face learning, and it turns out that the online lecture system has not been implemented to the maximum.

journal of management science and engineering research

Portrait of Online Lecture Issue on Accounting Students of Faculty of Economics and Business during COVID-19 Pandemic at Muhammadiyah Unversity of North Sumatra