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Sinambela, Frikson Christian (Indonesia)
Siswanto, Tito, Universitas Ahmad Dahlan (Indonesia)
Sjahruddin, Herman (Indonesia)
Sofiati, Iis (Indonesia)
Sohilauw, Muh. Irfai (Indonesia)
Sohilauw, Muhammad Irfai, STIEM Bongaya Makassar (Indonesia)
Srimiatun, Srimiatun (Indonesia)
Subekti, Eko Prasetyo, STIE Dharma Nasional Jember (Indonesia)
Subiyanto, E. Didik (Indonesia)
Sujatna, Yayat, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
Sulaksono, Hary (Indonesia)
Sumadi, Sumadi (Indonesia)
Sumowo, Seno (Indonesia)
Suprihatin, Suprihatin, Universitas Muhammadiyah Jember (Indonesia)
Supriyanto, Eko Sugeng (Indonesia)
Suroso, Imam (Indonesia)
Susanto, Arnis Budi (Indonesia)
Susbiani, Arik (Indonesia)
Susbiyani, Arik, Universitas Muhammadiyah Jember
Susbiyani, Arik (Indonesia)
Susubiyani, Arik (Indonesia)
Suswati, Dana (Indonesia)
Sutanto, Aftoni (Indonesia)
Sutrisno, Sutrisno (Indonesia)
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