Currently, the whole world is facing the Covid-19 pandemic where almost all sectors are experiencing its impact; one of them is in university related to the learning system. Distance learning becomes one of the decisions taken as a solution so that the learning process in higher education can still be carried out even in pandemic conditions. The hypothesis proposed is that there are differences in Academic Service Quality (ASQ) before and during the pandemic Covid-19 according to lecturers and students. The subjects of this study are 244 people consisting of 78 lecturers and 166 students at University of Mercu Buana Yogyakarta (UMBY). The data collection method uses the SERVQUAL (service quality) scale, which has five dimensions, namely: tangible, reliability, responsiveness, assurance, and empathy. This scale is distributed in two versions, namely the lecturer and student version, each of which has a reliability coefficient of alpha (α) of 0.959 and 0.860, and the correlation coefficient between the two is 0.795. The research data are analyzed using two-way ANOVA statistical technique and it is found that the F-test value is 59.15 (p
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