The key fig. values are linked to different dimensions using
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DIM_IDs
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Surrogate ID(SID)
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Semantic ID
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None of the Above
In SAP BW InfoCubes, key figure values in the fact table are linked to dimension records using DIM_IDs (dimension IDs). Each fact record contains DIM_IDs that point to the corresponding SID (surrogate ID) values in the dimension tables. SIDs are used within dimensions, not to link key figures. Semantic IDs are a different concept altogether.
In a BW InfoCube's star schema, the fact table stores key figure values alongside Dimension IDs (DIM_IDs), which are surrogate keys pointing to the dimension tables that in turn reference the actual characteristic values via SIDs. So the direct link between a key figure row and its dimensions is the DIM_ID, not the SID itself (which links dimension tables to master data).