The COVID-19 pandemic requires face-to-face learning to shift to online or distance learning. Therefore that the elementary school, which is the most basic level of education affected by this phenomenon, this research is carried out. This study aimed to analyze the process of implementing online learning, the supporting and inhibiting factors for teachers, students, and parents in implementing online learning during the COVID-19 pandemic. In addition, good practices for online learning were also analyzed in this study to understand these phenomena in elementary schools. The research method utilized descriptive qualitative research and was performed at a private primary school in Yogyakarta. The subjects consisted of teachers, students, and parents that were involved in the online learning process. Online questionnaires and interviews were used to collect data. The results of this study show the enormous impact of the COVID-19 pandemic on the learning process. Learning that is usually carried out face-to-face (conventional) has now been converted into online learning in elementary school.<\/p>\n