This research aims to determine (1) the learning process using Google Meet media in the Covid-19 pandemic era in entrepreneurship subjects for class XI at Private Vocational High School Kutalimbaru, (2) to find out students' perceptions regarding the implementation of learning using Google Meet media in entrepreneurship subjects, (3) to determine students' responses to use of Google Meet media in entrepreneurship subjects. This research used descriptive qualitative methods, data collection instruments: questionnaires, documentation and observation. The research subjects were class XI students who took entrepreneurship subjects, and teachers who taught entrepreneurship subjects at SMK Negeri 1 Kutalimbaru. The results of this research found that learning using Google Meet media in entrepreneurship subjects was effective, this is based on the findings (1) 82.56% of the quality of learning was in the high category, (2) 81.47% of the suitability of the learning level was in the high category, (3) 77.16% of the learning incentives given by teachers to students are in the sufficient category, and (4) 80.65% or in the high category for the learning implementation time used by teachers in teaching and learning activities (teaching and learning activities), observation results are also found that teachers tend to have prepared lesson plans (learning implementation plans) before learning activities are carried out. Thus, this research found that the use of Google Meet media in teaching and learning activities in entrepreneurship subjects was effective in the era of the Covid 19 pandemic.
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