The Role of Perceived Safety System Accounting and Its Impact on Financial Performance (survey of SMEs in Cimahi City). The International Conference on Sustainable Economics Management and Accounting Proceeding, [S. l.], v. 1, n. 1, p. 3725–3729, 2025. DOI: 10.32424/icsema.1.1.456. Disponível em: https://proceeding.soedirmanunsoed.com/index.php/icsema/article/view/456. Acesso em: 27 aug. 2026.