With the advancement of the times, the concept of business today has changed all lines from offline buying and selling transactions to buying and selling online. Through this business concept, the existence of the internet or e-commerce only makes buying and selling transactions or legal relationships that occur shorter, easier and simpler. An agreement in the e-commerce transaction takes place, will relate to the parties that make the transaction. The purpose of this study is to find out how online buying and selling transactions on the shopee website during the Covid 19 pandemic and to find out the positive and negative impacts that arise in online buying and selling transactions according to business concepts in the economy. This research method is a qualitative research with library research (library research), namely research which sources of information from various library materials by reading and studying books and writings that have objects with discussion, this study takes a sample of online sales of the shopee marketplace in the city. cirebon and cirebon regency with a time span from March 1, 2020 to completion of this research. Based on the results of research on online buying and selling transactions among the public, especially during the Covid 19 pandemic in the 2nd period of Ramadan, Kurtal 1 increased to 25 times the number of visits compared to normal days. This pattern is a shift from conventional transaction systems to online transactions. Then, the positive and negative impacts of buying and selling online are an option and have risks that must be borne by the buyer, the positive impact on the business concept is profitable because it does not incur additional costs to go to the destination, it’s just that the cost allocation is transferred to the quota and contents of the transaction system. with various non-cash payment tools that are now very familiar. Then the negative impact is that the buyer does not know the product is genuine or fake, and sometimes they have to be careful when they want to shop online, first look in terms of product assessment reviews and comments as a reference that the seller in the Shopee application is good according to the assessment criteria.