Abstract: Teaching system should be able to help students to improve themselves optimally and be able to achieve learning targets. Therefore it is important to evaluate how were the students learning process especially in Business Administration Department of State Polytechnics of Banjarmasin. By conducting this reaserch, the writers knew the problems faced by the students in the teaching and learning process. The research method was descriptive .Data was collected by giving quesionaire. It was found that the teachers used the learning tools (GBPP and SAP) frequently in the beginning process; they used methods in various ways, and they used teaching media and quite good in communication. The teachers applied SAP frequently enough, and come diligently enough, had good quality and good appearance.