Education in Indonesia is increasingly in line with technological advances that are an important part of people's lives, for example the internet. The use of internet technology, especially in internet-based learning (e-learning), is expected to increase student academic achievement. However, limited access to educational sites and the need to encourage students to maximize the use of the internet in learning remain challenges. E-learning has been implemented at Nahdlatul Ulama Sidoarjo University (UNUSIDA), and its success depends on factors such as the role of the campus, the technology applied, and the involvement of students and lecturers. The purpose of this study is to analyze the response of Accounting students of the Class of 2022 to the application of e-learning in the Management Information Systems course. The results of this study are expected to provide input for lecturers in evaluating the advantages and disadvantages of the e-learning system as well as as a forum for the to accommodate student expectations related to learning. Using qualitative methods with interview and observation data collection techniques. Results in the field show that the e-learning feature at UNUSIDA is good, with easy access to materials, digital attendance, and timely assignment collection. However, there are drawbacks such as overly common passwords, no notifications for task collection and attendance, and network stability issues. Students hope that there will be improvements in terms of password security and the addition of notifications to remind attendance and assignment collection. Overall, although e-learning has supported the learning process, several aspects need to be improved to improve efficiency and safety for students.