This study aims to determine the implementation of distance learning and the challenges faced by schools, teachers, parents and students during the implementation of remote learning. This research uses qualitative research. This research was conducted at SDN 2 Sokaraja Kulon precisely in class V. Research data collection was carried out in February-March 2021 by interviewing school principals, fifth grade teachers, parents and fifth grade students. Data collection was also carried out using observation and documentation techniques. The results of this study indicate that SDN 2 Sokaraja Kulon, precisely in class V, often use Whatsapp more dominant than Google Meet during remote implementation. The school provides facilities for students by providing themed books. Schools also provide facilities for teachers in the form of training related to the implementation of remote learning. Remote learning, which is relatively new, is a challenge for schools and teachers. Teachers who are less responsive to the use of technology, teacher readiness, and availability of learning resources, as well as stable media and networks are challenges that need to be overcome by teachers. The challenges faced by parents and students are the difficulty of managing time for parents to accompany their children and to do other activities, besides that students also have difficulty understanding certain learning materials.