<![CDATA[Kegiatan pembelajaran daring adalah kegiatan proses belajar mengajar yang dilakukan pada saat ini diatur oleh kebijakan Pemerintah dalam rangka menghindari wabah COVID-19 yang sedang melanda pada masyarakat di Indonesia dan di seluruh dunia. Namun, pembelajaran daring sendiri masih menuai pro dan kontra karena dirasa belum mampu diserap secara penuh oleh para siswa didik. Kegiatan pengabdian masyarakat ini dilakukan dengan memberikan pembelajaran daring di sebuah SMAK melalui media google meet serta memberikan kuis melalui media google form. Setelah seluruh proses dilaksanakan, para siswa mengisi kuisioner sehingga dapat mengukur efektivitas pembelajaran daring yang dilakukan. Hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa siswa memang lebih merasa mudah memahami materi melalui sistem pembelajaran tatap muka, meskipun dalam pembelajaran daring lebih dari 30% siswa masih dapat memahami materi dengan baik. Para siswa masih membutuhkan motivasi belajar sehingga guru mungkin dapat memberikan materi dengan lebih banyak variasi.Kata kunci— Pembelajaran Daring, Akuntansi, Motivasi Belajar Online learning activities are teaching and learning process activities that are currently being regulated by Government policies in order to avoid the COVID-19 outbreak that is currently hitting people in Indonesia and around the world. However, online learning itselfstill reaps pros and cons because students feel that they are not fully absorbed by students. This community service activity is carried out by providing online learning at a high school through google meet media as well as providing quizzes via google form media. Afterthe whole process was carried out, the students filled out a questionnaire so that they could measure the effectiveness of the online learning that was being carried out. The results of this community service activity show that students really find it easier to understand the material through the face-to-face learning system, although in online learning more than 30% of students can still understand the material well. Students still need motivation to learn so that teachers may be able to provide material with more variety.Keywords—Effectivity, Online Learning, Accounting, Motivation to Learn]]>
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