Sabihaini, Sabihaini, UPN Veteran Yogyakarta (Indonesia)
Saerang, Ivonne Stanley, Universitas Sam Ratulangi
Safitri, Rini
Sailendra, Sailendra, Universitas Pancasila (Indonesia)
Saipuloh, Saipuloh, Indonesia Open University (Indonesia)
Sajow, Adrie Abram, Sam Ratulangi University (Indonesia)
Salain, Putu Pradiva Putra, Mahasaraswati University Denpasar (Indonesia)
Salasa Gama, Agus Wahyudi, University of Mahasaraswati Denpasar (Indonesia)
Salindeho, Maya, Faculty Economics, Universitas Negeri Manado (Indonesia)
Salle, Hesty Theresia, Faculty of Economics and Business, Cenderawasih University, Jayapura, Papua Province, Indonesia (Indonesia)
Salsabila, Salsabila, University of Ma Chung (Indonesia)
Sambharakreshna, Yudhanta, University of Trunojoyo Madura (Indonesia)
Samiun, Muhammad Zais M., Faculty of Economics and Business, Khairun University (Indonesia)
Samosir, Anita Tresia, Universitas HKBP Nommensen (Indonesia)
Samosir, Hendrik, Universitas HKBP Nommensen (Indonesia)
San Diego, Di-An Guevarra, Wellington Institute of Technology, New Zealand (New Zealand)
Sanchez, Vanessa, Oakton Community College (United States)
Sandroto, Christine Winstinindah, Atma Jaya Catholic University of Indonesia (Indonesia)
Sangal, Shivansh, IMS Engineering College (India)
Sanjaya, Anthony, Universitas Ma Chung (Indonesia)
Santika, Bhisma Maha, Universitas Ma Chung (Indonesia)
Santoso, Adhi Setyo, President University
Santoso, Erica Delia, Machung University, Indonesia (Indonesia)
Santoso, Ivan Rahmat, Universitas Negeri Gorontalo (Indonesia)
Santoso, Muhammad Rifky, Balai Diklat Keuangan Medan, Kementerian Keuangan Republik Indonesia (Indonesia)

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