Saat, Maisarah Mohamed , Accounting and Finance Department, Azman Hashim International Business School (AHIBS), Universiti Teknologi Malaysia
Sagitaputri, Ananda, Accounting Department, Faculty of Economics and Business, Universitas Brawijaya
Sahla, Widya Ais, Politeknik Negeri Banjarmasin
Said, Jamaliah, Department of Accountancy, Universiti Teknologi MARA
Sakti, Eklamsia, Accounting Department, Faculty of Economics, Universitas Trunojoyo Madura
Santoso, Eko Budi, Universitas Ciputra
Saptono, Prianto Budi, Department of Fiscal Administration, Faculty of Administrative Sciences, Universitas Indonesia
Saptono, Prianto Budi, Faculty of Administrative Science, Universitas Indonesia
Saraswati, Erwin, Accounting Department, Faculty of Economics and Business, Universitas Brawijaya
Sari, Dahlia, Universitas Indonesia
Sari, Irna Maya, Universitas Diponegoro Semarang
Sari, Pramita Kartika, Fakultas Ekonomi Universitas Negeri Surabaya
Sarjono, Bayu, STIE Perbanas Surabaya
Satyawan, Made Dudy, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Satyawan, Made Dudy, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya
Satyawan, Made Dudy, Fakultas Ekonomi Universitas Negeri Surabaya
Satyawan, Made Dudy, Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya
Saud, Siti Faradila S. , Faculty of Economics and Business, Universitas Tadulako
Sayidah, Nur, Dr. Soetomo University
Septiari, Dovi, Accounting Department, Faculty of Economics, Universitas Negeri Padang
Septiarini, Dina Fitrisia, Fakultas Ekonomi dan Bisnis Universitas Airlangga
Septiarini, Dina Fitrisia, Islamic Economics, Faculty of Economics and Business, Universitas Airlangga
Septiarini, Dina Fitrisia, Universitas Airlangga
Setiawan, Doddy , Accounting Department, Faculty of Economics, Universitas Sebelas Maret
Setiawanta, Yulita, Dian Nuswantoro University
Setyadi, Erwin, Accounting Department, Faculty of Economics and Business, Universitas Jenderal Soedirman Purwokerto
Setyanto, Adrianus Dhimas, Universitas Negeri Surabaya
Setyarini, Yulia, Fakultas Ekonomi Universitas Widya Kartika Surabaya
Shofiyah, Indah , Accounting Department, Faculty of Economics and Business, Ahmad Dahlan University
Shonhadji, Nanang, Accounting Department, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas
Sibarani, Blasius Erik, Master of Science in Accounting, Faculty of Economics and Business, University of Gadjah Mada
Sinekti, Adesia Gifara, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Singh, Sanju Kumar, Faculty of Economics and Business, Universitas Airlangga
Siregar, Cantika Sari, Discipline of Accounting, Yuan Ze University, Taoyuan City, Taiwan (R.O.C)
Siswanti, Alim Nur, FEB Universitas Trunojoyo Madura
Siswiyanti, Pungky, Jurusan Akuntansi FE UNESA
Soediro, Achmad, Accounting Departement, Faculty of Economics, Universitas Sriwijaya
Soeherman, Bonnie, Ilmu Akuntansi Universitas Airlangga
Subhan, Muhammad, Jurusan Akuntansi Fakultas Ekonomi Unesa
Sudaryati, Erina, Accounting Department, Faculty of Economics and Business, Airlangga University
Sudaryati, Erina, Fakultas Ekonomi dan Bisnis Universitas Airlangga
Sudibyo, Daniel Adventheo , School of Economics and Business, Universitas Telkom
Suhartini, Dwi, Fakultas Ekonomi Universitas Pembangunan Nasional
Sukesti, Fatmasari, Accounting Department, Faculty of Economics, Universitas Muhammadiyah Semarang
Sulindawati, Ni Luh Gede Erni, Universitas Pendidikan Ganesha
Sumarta, Nurmadi Harsa, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Sunarsih, Uun, College of Economics Indonesia (STEI)
Supriyati, Supriyati , Accounting Department, STIE Perbanas Surabaya
Supriyono, Edy, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Suroso, Agus, Accounting Department, Faculty of Economics and Bussiness, Jenderal Soedirman University
Suryaman, Yaman, Fakultas Ekonomi UNESA
Suryani, Ani Wilujeng, Accounting Department, Faculty of Economics and Business, Universitas Negeri Malang
Suryaningrum, Diah Hari, Universitas Pembangunan Nasional ―Veteran‖ Jawa Timur
Sutaryo, S, Fakultas Ekonomi, Universitas Sebelas Maret
Sutejo, Soegeng, Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Sutisman, Entar, Universitas Jayapura
Suwandi, Suwandi, Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Suwitho, Suwitho, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Swandayani, Desi Marilin, Fakultas Ekonomi Universitas Negeri Surabaya
Syofyan, Efrizal, Accounting Department, Faculty of Economics, Universitas Negeri Padang