Abstrak: Pengajaran dan pembelajaran (PdP) menggunakan sumber elektronik semakin penting. Pelaksanaan PdP secara e-pembelajaran bagi subjek Matematik memberikan impak dan cabaran kepada pelajar dan guru. Tujuan sorotan literatur bersistematik ini dibuat adalah bagi mengenalpasti impak dan cabaran yang dihadapi guru dan pelajar dalam melaksana e-pembelajaran Matematik. Tinjauan ke atas artikel dibuat antara tahun terbitan 2016-2020 dengan menggunakan tiga pengkalan data iaitu ERIC, Mendeley dan Scopus. Dapatan yang diperolehi menunjukkan e-pembelajaran memberikan impak positif kepada pelajar seperti peningkatan dalam pencapaian Matematik dan sikap yang positif terhadap Matematik. Impak negatif pelaksanaan e-pembelajaran adalah terdapat pelajar yang tertekan kerana kurang bersedia menggunakan pendekatan pembelajaran yang berbeza dengan kaedah tradisional. Antara cabaran dalam pelaksanaan e-pembelajaran Matematik adalah kekurangan peranti teknologi serta akses yang terhad kepada komputer dan capaian internet, kekurangan pengetahuan dan kemahiran dalam melaksana e-pembelajaran. Kemudahan perlu ditambah baik bagi memastikan pembelajaran berasaskan elektronik ini dapat dimanfaatkan secara optimum di semua institusi pendidikan. Pelbagai program atau bengkel perlu dirangka bagi meningkatkan kemahiran dan keyakinan melaksana e-pembelajaran Matematik dalam kalangan guru dan pelajar.

 Abstract: Teaching and learning using electronic resources becomes more prominent. The e-learning implementation of teaching and learning for Mathematics subjects has an impact and challenge to students and teachers. The purpose of this systematic literature review is to identify the impact and challenges faced by teachers and students in implementing mathematics e-learning. Surveys on articles were conducted between the year 2016-2020 using three databases namely ERIC, Mendeley and Scopus. The findings showed that e-learning had a positive impact on students such as improvements in Mathematics achievement and positive attitude towards Mathematics. The negative impact of e-learning implementation is that there are students who are stressed because they are less interested in using different learning approaches to traditional methods. Among the challenges in the implementation of e-learning mathematics are the lack of technology devices as well as limited access to computers and internet access, lack of knowledge and skills in implementing e-learning. Facilities need to be improved to ensure that electronic-based learning can be optimally utilized in all educational institutions. Various programmes or workshops need to be designed to enhance skills and improve confidence in implementing mathematics e-learning among teachers and students.