In the 2013 curriculum structure, accounting material in economic subjects for the social sciences programs at the Senior High School level given when students are already in class XII. Those phenomena often become an obstacle for both students and teachers, because the material discussed is quite a lot while the adequate time of face-to-face learning in class is minimal. These limitations cause students to be less optimal in achieving their result study because students are still dependent on the learning process is given by the teacher in class. This article aims to explain the importance of using online-based learning media to enhance students’ self-directed learning and improve their result study on accounting chapter of economics subjects. The method of this article uses a literature review study and the discussion based on the variety of related studies to the use of online-based learning media in the form of e-learning on students’ self-directed learning and students’ result study. The use of e-learning can encourage students to learn independently to overcome the limited face-to-face time on accounting material. Self-directed learning helps students to understand accounting material quickly so that it will have an impact on increasing their result study. It concluded that the use of online-based learning media could improve students’ self-directed learning and result study on accounting chapter of economics subjects.