This research is a qualitative descriptive study that tries to build a complex phenomenon in a certain context, with intensity, patterns of technology use, and social impacts that cannot be clearly separated where the phenomenon takes place (Basuki, 2016). The data were obtained by conducting surveys and interviews with 9 (nine) informants. Selection of informants with criteria; 1). SMEs that applies e-commerce, 2). Consumers who applied e-commerce, 3). MSMEs and consumers who did a transact with cash on delivery (COD)-based ecommerce, and 4). Consumers were domiciled in Makassar City. The results of research and interviews showed that sales already increased after the COD-based business strategy was used and this was proven by the increase in sales volume and operating income during the pandemic.