This research was conducted because of a change in the teaching and learning process from face-to-face to online teaching and learning at SDN 4 Teluk, South Purwokerto District, Banyumas Regency. Banyumas and its critical analysis. The type of research used is descriptive qualitative with phenomenological methods. Data collection techniques are through interviews, observation, and documentation. Data analysis techniques are through data reduction, data presentation, and drawing conclusions. The results of this study indicate that the teaching and learning process at SDN 4 Teluk Banyumas Regency is carried out online including the planning, implementation, and evaluation stages. All teachers prepare learning implementation plans according to the latest regulations. The implementation of distance learning uses WhatsApp media to communicate with students and parents. Through whatsApp media the teacher conveys material in the form of written messages, notive voice, videos, youtube. Online learning assessments are compiled in a comprehensive manner, but in practice they are not yet able to measure according to the objectives. The online teaching and learning process during the Covid-19 pandemic has referred to the circular letter of the Ministry of Education and Culture number 15 of 2020.