Safriliana, Retna, University of Merdeka Malang (Indonesia)
Sakti, Imanuel Madea, Universitas Kristen Satya Wacana (Indonesia)
Sanim, Bunasor
Santoso, Aprih, Master of Management, Universitas Semarang, Semarang (Indonesia)
Santoso, Slamet, Economics Faculty, Muhammadiyah University of Ponorogo (Indonesia)
Sari, Lira Mustika, Universitas Pasundan (Indonesia)
Sari, Nurshadrina Kartika, Program Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Mandala (Indonesia)
Sari, Nurshadrina Kartika, Sekolah Tinggi Ilmu Ekonomi Mandala (Indonesia)
Sari, Nurshadrina Kartika, STIE Mandala Jember (Indonesia)
Sari, Wahyuni Rusliyana, Fakultas Ekonomi dan Bisnis, Universitas Trisakti (Indonesia)
Setiadi, Handy Deo, FEB UKSW Jl. Diponegoro 52-60 Salatiga (Indonesia)
Setiawan, Yehezkiel Chris, Department of Management, Faculty of Economics and Business, Satya Wacana Christian University (Indonesia)
Setiyowati, Supami Wahyu, Universitas PGRI Kanjuruhan Malang (Indonesia)
Setyawan, Setu, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang (Indonesia)
Siahaan, Bonar Paul, Monash University, Tangerang Regency, Banten (Indonesia)
Siahaan, Magda, Trisakti School of Management (Indonesia)
Siddi, Purnama, Universitas Islam Batik Surakarta (Indonesia)
Sihite, Diana Br, Universitas Kristen Satya Wacana (Indonesia)
Sihwahjoeni, Sihwahjoeni, Universitas Merdeka Malang (Indonesia)
Simatupang, Destiur Krisnasari, Universitas Sultan Ageng Tirtayasa Serang (Indonesia)
Soesetio, Yuli, Universitas Negeri Malang (Indonesia)
Stefany, Gabriella, Satya Wacana Christian University (Indonesia)
Subiyantoro, Edi, Program Pascfasarjana Universitas Merdeka Malang
Suganda, Tarsisius Renald, Universitas Ma Chung (Indonesia)
Sugianto, La Ode, Fakultas ekonomi Universitas Muhammadiyah Ponorogo (Indonesia)
Sugianto, La Ode, Economics Faculty, Muhammadiyah University of Ponorogo (Indonesia)
Sugiyanto, Amelia Natasya, Universitas Kristen Satya Wacana (Indonesia)
Sugiyanto, Stefany Cindy, Universitas Kristen Satya Wacana (Indonesia)
Suharni, Siti, Universitas Merdeka Madiun (Indonesia)
Sulistiani, Dwi, UIN Maulana Malik Ibrahim Malang (Indonesia)
Sulistyo, Sulistyo, Universitas PGRI Kanjuruhan Malang (Indonesia)
Sulistyowatie, Syska Lady, Widya Dharma Klaten University (Indonesia)
Sumtaky, Maxion, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang (Indonesia)
Sunardi, Sunardi, Universitas Merdeka Malang (Indonesia)
sunardi, sunardi, University of Merdeka Malang, East Java, Indonesia
Supatmi, Supatmi, FEB UKSW Jl. Diponegoro 52-60 Salatiga (Indonesia)
Supatmi, Supatmi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Jl.Diponegoro 52-60 Salatiga (Indonesia)
Supatmi, Supatmi, FEB UKSW Jl. Diponegoro 52-60 Salatiga
Supeno, Eko, Faculty of Economics and Business, Universitas Airlangga (Indonesia)
Suroso, Adi, Universitas PGRI Kanjuruhan Malang (Indonesia)
Sya'roni, Deden Abdul Wahab, Universitas Komputer Indonesia (Indonesia)