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The aim of this study is to explain the comparison of the application of computer-based accounting records with manual accounting in online retail. The method used in this study is a comparative method. The results of this study indicate that accounting records as independent variables play an important role in the dependent variable namely online retail and computer-based accounting records are considered more efficient and more organized than manual accounting records. These results are obtained from research on online retailers that have applied accounting records based on online retailers that have not carried out computer-based records. So to find out the importance of computer-based accounting in online retail businesses will use comparative research methods to get results that show that computer-based accounting is very important role in the business.