Saefudin, Robi, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang (Indonesia)
Safitri, Yuliati Galuh Nur, Universitas Hayam Wuruk Perbanas Surabaya (Indonesia)
Safriliana, Retna, University of Merdeka Malang (Indonesia)
Sarbunan, Yanuarius, Universitas Merdeka Malang (Indonesia)
Sari, Ayu Permata, Universitas Islam Negeri Sumatera Utara (Indonesia)
Sari, Ni Wayan Purnita, STMIK Primakara (Indonesia)
Sari, Ratna Novita, Universitas Diponegoro (Indonesia)
Sarwono, Aris Eddy, Slamet Riyadi University (Indonesia)
Sebo, Serena Sila, Universitas Merdeka Malang (Indonesia)
Sembel, Roy, Faculty of Economics, Institut Pengembangan Manajemen Indonesia (Indonesia)
Setia, Kohar Adi, Magister Akuntansi, Universitas Gajayana Malang
Setiyorini, Wahyu, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang (Indonesia)
Setiyorini, Wahyu, Universitas Merdeka Malang (Indonesia)
Setyahuni, Suhita Whini, Universitas Dian Nuswantoro (Indonesia)
Setyastrini, Ni Luh Putri, Universitas Brawijaya (Indonesia)
Shidieq, Firdaus Hafidz A, Universitas Gajah Mada (Indonesia)
Sihombing, Pardomuan Robinson
Sihwahjoeni, Sihwahjoeni, Universitas Merdeka Malang (Indonesia)
Sijum, Adelheit Advelia
Simanjaya, Felicia Novi, Tanjungpura University (Indonesia)
Sinukaban, Albert Nicodemus, Tanjungpura University (Indonesia)
Sistya, Putri Ida, Universitas Airlangga (Indonesia)
Sitinjak, Norman Duma, UNMER Malang (Indonesia)
Sitinjak, Norman Duma, Universitas Merdeka Malang (Indonesia)
Subadriyah, Subadriyah, Universitas Islam Nahdlatul Ulama Jepara (Indonesia)
Sumtaky, Maxion
Sumtaky, Maxion, Universitas Merdeka Malang (Indonesia)
Suparman, Nanang, UIN SGD Bandung (Indonesia)
Suprapti, Suprapti, University of Merdeka Malang
Suprayitno, Adi, Universitas Merdeka Malang (Indonesia)
Suyanto, Suyanto, Sarjanawiyata Tamansiswa University
Suyanto, Suyanto, STIE IPWIJA
Syafina, Laylan (Indonesia)
Syilfania, Hilya, University of Merdeka Malang (Indonesia)