The impact of the Covid-19 pandemic in higher education is the change from offline lectures to online lectures, which results in learning basic accounting courses to be adapted into digital-based online learning. This study aims to reveal the effectiveness of online learning for digital-based basic accounting courses. Data was collected through a Google Form questionnaire which was conducted on 100 students. Data analysis used thematic analysis of qualitative data. The study made six indicators, namely the communication process, management of learning applications, student responses, learning activities, and learning outputs, and a new indicator, namely learning motivation. This research is needed as a basis for policy makers at universities, government, lecturers and students, to collaborate with each other in increasing the effectiveness of basic accounting courses.