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Remedial is a program that is designed in accordance with students- need which aims to improve their understanding of a topic before the student move forward to learn the next following topic. In Indonesia the current curriculum requires teachers to conduct a remedial when the students are not able to achive minimum score of students- achievement standard. However, based on a preliminary study, the implementation of remedial in Indonesia, particularly in Aceh, does not yet meet the requirement as most of teacher conduct a remedial by repeating the test or giving additional assignment. This study aims to design and develop e-learning based remedial problem in order to improve remedial for teaching and learning mathematics in senior high school. It is developmental research using System Development Life Cycle (SDLC) model. SDLC has five stages of development that are : planning phase, analysis phase, design phase, implementation phase and support phase. The result of the planning is revealed problems regarding to the implementation of remedial programs in schools. In the analysis phase, the results showed that, in delivering a remedial program, most of teachers gave the same questions as they provided for examination without an extra lesson or tutorial for the students. In addition, there was no teacher who used e-learning for the remedial. Finally, a design e-learning using Moodle 3.8 for remedial is also presented in this paper. For future direction, the last two phases of this research will be implemented.