Covid-19 has been recognized as a global epidemic by WHO, resulting in the learning process being carried out online. An effective learning platform is needed in its implementation. This research is intended to review the implementation of Google Classroom which was chosen as a distance learning tool during the Covid-19 pandemic. The research is conducted on Business and Management students at SMK Negeri Lumajang, Indonesia. This research is a descriptive-analytical study using a survey method. The sampling is using a random sampling method 25% proportionally. The presentation of descriptive data is using percentage analysis techniques. The results of this study recommend that the use of Google Classroom as an online learning platform during the Covid-19 pandemic for Business and Management students at SMK Negeri 1 Lumajang can be continued.