The Influence of Perceived Safety System Accounting on Customer Satisfaction (survey of SMEs in Cimahi City)

Abstract

The e-commerce business in Indonesia has shown rapid growth over the past few years. The increasing number of online transactions presents both opportunities and challenges for companies to provide optimal services. However, the growth in transactions does not always align with higher customer satisfaction, as online fraud cases—particularly those involving financial data—still frequently occur. From an accounting perspective, customer satisfaction is closely related to Perceived Safety System Accounting, which reflects consumers’ perceptions of the security of a company’s accounting system in recording, processing, and protecting transaction data. This study aims to analyze the influence of Perceived Safety System Accounting on Customer Satisfaction among SMEs in Cimahi City. The research method used is a quantitative approach with a purposive sampling technique, involving 376 SME respondents. The results indicate that Perceived Safety System Accounting has a significant effect on customer satisfaction. The higher the perceived security of the accounting system used by e-commerce platforms, the higher the level of customer satisfaction.