Psychological Effect of Distance Learning during the COVID-19 Pandemic on Accounting Practicum Lesson

This study aims to scrutinize the psychological effects of students participating in distance learning during COVID-19 pandemic accounting practicum lessons. The research employed a qualitative approach, with type single instrumental case study. Data collected were validated using data (sources) triangulation techniques. then analyzed by method Miles and Huberman models (interactive models). results revealed that affected psychology. felt students, among others, less than maximal, fun, boring, making academic stress, disappointing. In addition, because was done at home, focus concentration easily distracted other things, student motivation fluctuated. Regarding time management, some could do it, others encountered difficulties. A feeling anxiety depression experienced while control them. However, apart from those, made not tense provided sufficient for relax refresh.