MD Monirul Islam2026-06-10May 30, 20https://cam-ed-oar.com/handle/cam-ed-oar/638Online learning system become the solution for the continuity of education during COVID-19 pandemic in Cambodia. This study aims to assess the perception of students from CamEd Business School in online learning during this pandemic. A descriptive cross-sectional study was conducted at CamEd Business school. Year 3-4 and recently graduated students from Bachelor of Accounting & Finance program participated in the study. A total of 104 responses were received. 34 male and 70 female students participated in the study. Overall, 65% students have positive perception towards online learning. Students did not prefer online learning over physical classes but they prefer to continue learning through online during this pandemic. Keywords: COVID-19; Online Learning; Students; Perceptionhttps://creativecommons.org/licenses/by/4.0Peer-reviewed Article