Tourism activities today have become a basic human need in life that led to the growth of the tourism transportation service industry. But in the implementation shows the high number of accidents involving buses, especially tourism transport buses shows that there is still a lack of awareness from tourism transportation actors in terms of The Application of Minimum Service Standards and Safety Management System. The Perception of Public Transport Users Basically Requires the level of service that is in accordance with their expectations, especially the guarantee of their safety. The aims of this study is to review and analyze the factors of Implementing Minimum Service Standards and Safety Management Systems towards Accident Rate and its implications on consumer perception. The research method used is the path analysis method. The results showed that the Implementation of Minimum Service Standards and Safety Management System partially affect the Accident Rate. The implementation of Minimum Service Standards, Safety Management System and Accident Rate partially positively and significantly affecting Customer’s Perception. Variable Accident Rate is able to mediate Minimum Service Standards, Safety Management System to Consumer’s Perception

Keywords : Minimum Service Standards, Safety Management System, Accident Rate and Customer’s Perception