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Sayuthi, Dwi Putri Ramadhani, Postgraduate Program at Indonesian Muslim University (Indonesia)
Selina, Selina, Management, Universitas Internasional Batam (Indonesia)
Selong, Abbas, Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia (Indonesia)
Setiani, Richa Anugrah, Sekolah Tinggi Ilmu Ekonomi (Stie) Bima (Indonesia)
Setiawan, Purnama Ariska Tri, Program Pascasarjana, Universitas Muslim Indonesia (Indonesia)
Shahana, Mustika, Faculty Economy and Business, University Malikussaleh (Indonesia)
Shirlyn, Shirlyn, Management, Batam International University (Indonesia)
Singan, Delvi (Indonesia)
Sinosi, Sayidah Maryam, Hasanuddin University Accounting Profession Program (Indonesia)
Sinosi, Sayidah Maryam, Program Profesi Akuntansi Universitas Hasanuddin (Indonesia)
Soebagyo, Daryono, Universitas Muhammadiyah Surakarta (Indonesia)
Sofia, Khalida, Master of Accounting Science, Indonesian Education University (Indonesia)
Soon Irpan Ardiansyah, Teo Laiy, Universitas Internasional Batam (Indonesia)
Suarni, Agusdiwana, Muhammadiyah University of Makassar PhD Student in Faculty of Econimics and Muamalat, Universiti Sains Islam Malaysia (Indonesia)
Subekti, Merlin, Universitas Sarjanawiyata Tamansiswa (Indonesia)
Sucipto Rahman, Muh Nur, Universitas Muslim Indonesia Makassar (Indonesia)
Sudirman, Nengsi, Universitas Megabuana Palopo (Indonesia)
Sudirman, Sitti Rahma, Faculty of Economics and Business, Mulawarman University (Indonesia)
Sudirman, Sitti Rahma, Universitas Mulawarman (Indonesia)
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