This study aims to see whether there is an effect of the ARCS learning model on learning outcomes, whether it has a good or bad effect. The research was conducted during the COVID-19 pandemic which required lectures to be conducted online through virtual face-to-face. Respondents in this study were 2nd semester (two) students of the UMSU accounting education study program, totaling 17 people and all of them were used as samples. The subject that is used as the object of research is a trading company accounting course in the discussion of special journals. The results obtained in this research, obtained an increase in the value of learning outcomes at 90% of which are in good grades and very good scores. The conclusion that can be drawn is that online learning with all its limitations is also able to maximize students' abilities in terms of learning outcomes, provided that they use the right model for the appropriate situation and material.