The occurrence of a learning shift cannot be separated from the current circumstances. The spread of the Covid-19 outbreak has had a major impact on various fields, including education. Distance learning is needed to support the education system, particularly in Arabic learning. Appropriate concepts and methods are required to ensure that learning is in the right direction, especially for Arabic, which is certainly more difficult than learning other languages due to the length of the process. This study aims to describe the concept of distance learning for the Arabic language subject at SMA Muhammadiyah PK in the 2020/2021 academic year. This is descriptive qualitative research, which means describing a theory based on data using words rather than numbers. Data were collected through interviews, observation, and documentation. The results of this study show that the use of audio material, Youtube, Zoom Cloud Meeting, Google Classroom, and PK Best, all of which are crucial in supporting Arabic learning. This concept has been formulated by all teachers at SMA Muhammadiyah PK as one of the new innovations. The process is not without challenges. Therefore, there is a need for regular evaluation and improvement so that learning remains optimal even though there are various kinds of limitations.