The online learning system is an alternative learning system implemented during the Covid-19 pandemic with the aim of having regulations guided by teachers and students in elementary schools in Abang District, Karangasem Regency, so that learning can be carried out simultaneously to avoid lost learning. Various regulations issued by the government need joint support and commitment to the successful implementation of the online learning system. It is on this basis that this research was carried out to reveal three main problems, namely how is the online learning system in learning Hindu Religious Education and Budi Pakerti carried out at SD Abang Karangasem District?, what obstacles are faced in learning Hindu Religious Education and Budi Pakerti with the online system in SD Abang Karangasem District? and what are the implications of implementing an online learning system in Hindu Religious Education and Characteristics on the cognitive, affective and psychomotor aspects of elementary school students in Abang District, Karangasem Regency? To uncover these three problems, this study was designed as a qualitative research with a qualitative-interpretative approach. Data were collected by observation, interview, and document study techniques. Furthermore, the data were analyzed through interpretive constructivist analysis techniques, namely the construction of individual opinions then compared and a consensus of truth that was relative, subjective, and specific was sought. In the process of analysis, this research relies on constructivist theory, meaningful learning theory, and existentialism theory. Based on the methods and theories, this research concludes as follows. First, the implementation of online learning due to the Covid-19 pandemic, limited availability of online learning components, the existence of regulatory regulations, and avoiding lost learning. Second, the obstacles encountered in implementing the online learning system are the limitations of cellphone devices, quotas for students, regional topography, educational background of parents, and teacher professionalism. Third, the implication of implementing the online system in learning Hindu Religion and Moral Education is that students are less able to take part in online learning so that learning absorption is relatively low from the aspect of student knowledge, aspects of student attitudes become less disciplined, lack ethics, and courtesy, mastery of supporting skills is very limited , learning achievement decreased. This research found important facts related to the online learning system which included a circulating correlation between school infrastructure, geographical location, and the mindsets of implementers and policy makers. Theoretically, it was found that the concepts and theories used in this study correspond to the facts in the field, so that they can be flexibly affirmed in certain aspects as needed. The online learning system at SD Abang District, Karangasem Regency makes a positive contribution in avoiding lost learning.