Sammaila, Baharuddin, University of Muslim Indonesia (Indonesia)
San Juan, Ysabel Maria Louise, College of Commerce and Business Administration University of Santo Tomas, Manila, Philippines (Philippines)
Sancoko, Reni, Brawijaya University (Indonesia)
Saputra, Pramana, Management and Economics Business, Brawijaya University (Indonesia)
Sari, Andina Paramita, Universitas Merdeka Malang (Indonesia)
Sawitri, Dyah, Gajayana University-Malang (Indonesia)
Sawitri, Dyah, Gajayana University Malang (Indonesia)
Selvam, Janani, Lincoln University College (Malaysia)
Setia, Kohar Adi, Gajayana University (Indonesia)
Setiawan, Ananda, Lambung Mangkurat University (Indonesia)
Setiawan, Hadi, University of Merdeka Malang (Indonesia)
Setiawan, Margono, Faculty of Economics and Business, University of Brawijaya (Indonesia)
Setyowati, Endang, Gajayana University Malang (Indonesia)
Sharma, Madan, Lincoln University College (Malaysia)
Sidik, Nadira S., Universitas Negeri Gorontalo (Indonesia)
Sidik, Tri Wahyu Fajar, Universitas Islam Indonesia (Indonesia)
Siswanto, Siswanto, FE UIN Malang (Indonesia)
Siswanto, Siswanto, Faculty of Economics, UIN Maulana Malik Ibrahim Malang (Indonesia)
Soetjipto, Budi Eko, Malang State University (Indonesia)
Solekah, Nihayatu Aslamatis, Universitas Islam Negeri Maulana Malik Ibrahim Malang (Indonesia)

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