摘要:The success of implementing e-learning depends on students’ perceptions regarding this learning, the ability to use IT, to the online learning process carried out in mathematics courses. This paper describes how students experienced difficulties in following mathematics learning based on e-learning during the Covid-19 as seen from the research variables developed. This research subject were 500 students who came from various undergraduate study programs. The research data were collected through online questionnaires and analyzed using structural equation modeling. The results showed that students’ views and the ability to use IT affected online learning tha t was undertaken during the Covid-19.