Hi @Phong Võ ,
You may need to wait for 24 hours after configuring SharePoint as a content source for Viva Learning. The Learning Service takes some time to sync the metadata and permissions from the SharePoint folders.
You may need to check if you have configured SharePoint correctly as a content source for Viva Learning. You must provide a site URL to where the Learning Service can create an empty centralized location in the form of a structured SharePoint list. This list is called the Learning App Content Repository. You must be a Microsoft 365 global administrator or knowledge admin to perform these tasks.
Also I found a thread similar to your question for your reference:https://answers.microsoft.com/en-us/msteams/forum/all/sharepoint-did-not-show-up-in-viva-learning/df7aec90-1077-422f-9920-b446248119d7
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