The COVID-19 pandemic has had a major impact on all sectors, one of them is theeducation sector. It has been more than a year that students and college students havebeen learning with online or virtual learning systems using technology or often known ase-learning. This study discusses the effect of using e-learning on the achievement index ofFEB UMS students during the pandemic. This research method is a quantitative methodusing purposive sampling technique, data collection is done online by distributingquestionnaires in the form of a google form link to respondents. The analysis used in thisstudy using multiple linear regression analysis. The results showed that the e-learningvariable significantly affected the student achievement index.
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