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)
Sebo, Serena Sila, Universitas Merdeka Malang (Indonesia)
Setia, Kohar Adi, Magister Akuntansi, Universitas Gajayana Malang
Setiyorini, Wahyu, Universitas Merdeka Malang (Indonesia)
Setiyorini, Wahyu, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang (Indonesia)
Setyahuni, Suhita Whini, Universitas Dian Nuswantoro (Indonesia)
Setyastrini, Ni Luh Putri, Universitas Brawijaya (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)
Sitinjak, Norman Duma, Universitas Merdeka Malang (Indonesia)
Sitinjak, Norman Duma, UNMER 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, STIE IPWIJA
Syafina, Laylan (Indonesia)
Syilfania, Hilya, University of Merdeka Malang (Indonesia)