The spread of Covid-19, which has penetrated almost all regions in Indonesia, requires the government to temporarily stop the learning process in schools and replace it with an alternative PJJ at home. Various efforts are made to ensure that learning activities take place properly despite the absence of face-to-face sessions in person. Thus, this study aims to find out the difference in learning independence of MAN learners in Distance Education in urban and rural areas after being controlled by teacher professionalism variables. The approach in this research is a quantitative approach using survey methods. The sample in this study amounted to 392 students who attended school in the urban and rural areas of South Kalimantan Province. Data collection techniques in this study use questionnaires and documentation. The questionnaire instrument is theoretically validated using the Delphi technique while empirically using a static test of factor analysis. As for testing the hypothesis, the requirements test is carried out as follows: (1) normality test; (2) homogeneity test; and(3) linearity test, which is then followed by a covariance analysis test (ANAKOVA). The results of this study proved that there was no significant difference in the learning independence of MAN learners in PJJ between urban and rural areas after controlled teacher professionalism