The coronavirus (Covid-19) in 2019 has significantly impacted society and threatened education globally. This crisis forced governments around the world to temporarily close educational institutions to reduce the spread of Covid-19. The educational institution is forced to implement Emergency Remote Teaching (ERT) in virtual learning to continue operations. During the pandemic, this topic received much attention from the research community. As a consequence, this study reviews ERT literature and conducts qualitative research (Becamex Business School case) to investigate the challenges of implementing ERT in developing countries to provide some insights for better preparation. The results show that most of the problems identified in previous studies correspond to the BBS case, in which themes such as infrastructure, materials, and training appear to be global issues. Meanwhile, several distinct ideas are generated from the BBS case, such as the age of lecturers can affect their acceptance and excitement towards ERT, or parents and friends can influence learner behaviors during the ERT period.