Lecturer Evaluation on Teaching Process Department of Accounting Evaluation of lecturer performance in the process of teaching and learning activities is carried out every semester regularly. This evaluation is very useful in maintaining the quality of teaching and learning activities in the academic stage. Students as respondents provide an assessment through a questionnaire in the online cyber campus system. The performance of the lecturers is evaluated by three categories, i.e. lecturer a planner, an executor, and an evaluator in teaching and learning activities using scale 1-4; 1 is poor, 2 is fair, 3 is good and 4 is excellent. Bachelor of Accounting Program In general, the performance of bachelor of accounting programme lecturers during that period was included in the good category because they had an average score of 3. The figure shows an increasing trend. This means that the bachelor of accounting programme lecturers have more capabilities in planning, executing, and evaluating lecture activities. During the transition period of the 2019/2020 odd semester to the next semester, the performance of lecturers tends to have good performance in the pandemic era. The infrastructure is ready to facilitate students and lecturers, for example, with the “HEBAT UNAIR” e-learning web as a forum to implement online learning. Furthermore, the result indicates that the online learning used by the department effectively supports the teaching process in the pandemic era. Master of Accounting Programme The performance of the accounting master program lecturer can plan, implement, and evaluate lecture activities well in the pandemic era. In general, the performance of the accounting master’s program lecturers during that period was in the good-excellent category because they had an average score of 3. The figure shows an increasing trend. During the transition period in the pandemic era, there was a slight increase (Even Semester 2019/2020). However, the lecturers’ performance is still good, supported by the “HEBAT UNAIR” e-learning web. Furthermore, these results indicate that online learning with the web is used by the department effectively in the teaching process in the pandemic era. Doctoral of Accounting Programme Overall, the performance of the doctoral of accounting programme lecturers during that period was in the good-excellent category because they had an average score of 3. It means that the lecturers were very good in planning, executing, and evaluating the courses in the doctoral of accounting programme. The graph shows that there is an increase in the next period. Supported by the ready infrastructure, namely “HEBAT UNAIR” e-learning, students and lecturers can easily carry out online learning in the pandemic era. Furthermore, the result indicates that the online learning used by the department effectively supports the teaching process in the pandemic era.