This study aims to investigate online learning for elementary school students in Indonesia due to the COVID-19 pandemic. The data were collected using a survey method through distributing questionnaires with a google form. Secondary data was also supported using the library method through documentation to gain the relevant data regarding the impact of COVID-19 and online learning in elementary schools from various sources such as documents, books, magazine news, and journal articles. Data analysis used a flow chart following Milles and Huberman. Results show that the impact of COVID-19 on implementing online learning in elementary schools in Indonesia can be implemented quite well. The impact of COVID-19 on the implementation of distance learning in elementary schools can be carried out quite well if there is a collaboration between teachers, students, and parents in learning at home.