Sa’dani, Olivi Sabilla, Universitas Islam Indonesia
Safitri, Rika Henda, Universitas Sriwijaya
Salafuddin, Ilyas, Universitas Lambung Mangkurat
Salsabilla, Selfira, Department of Applied Tax Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Sleman, Indonesia
Santoso, Suryo Budi, Universitas Muhammadiyah Purwokerto, Banyumas, Indonesia
Sapta, Andriyan Eka, Politeknik Negeri Semarang
Sapulette, Shella Gilby, Universitas Pattimura
Sari, Martdian Ratna, PPM School of Management, Jakarta, Indonesia
Sari, Yuwanti Kurnia, Universitas Ahmad Dahlan
Sartika, Mira Bela, Universitas Ahmad Dahlan
Saud, Ilham Maulana, Universitas Muhammadiyah Yogyakarta
Segarawasesa, Fajar Satriya, Universitas 'Aisyiyah Yogyakarta
Septiana, Nurul Izzati, Universitas Islam Raden Rahmat, Malang, Indonesia
Setiawan, Panji Aji, Universitas Bandar Lampung
Setiyani, Laras, Universitas Muhammadiyah Yogyakarta
Shofiyah, Indah, Universitas Ahmad Dahlan
Siregar, Wasilaturahmi, Universitas Ahmad Dahlan
Suandi, Aprilia Beta, Universitas Gadjah Mada, Yogyakarta, Indonesia
Subardjo, Subardjo, Universitas Ahmad Dahlan
Sudarsono, Bambang, Universitas Ahmad Dahlan
Suharsono, Riyanto Setiawan, Department of Accounting, Universitas Muhammadiyah Jember, Jember, Indonesia
Suhernita, Suhernita, Andalas University
Sukesi, Tri Wahyuni, Universitas Ahmad Dahlan
Sulistiyanto, Andi, Universitas Ahmad Dahlan
Sulistyaningsih, Arin, Universitas Ahmad Dahlan
Sulistyawati, Sulistyawati, Universitas Ahmad Dahlan
Sumaryanto, Sumaryanto, Universitas Ahmad Dahlan
Sumaryanto, Sumaryanto, Universitas Ahmad Dahlan (Indonesia)
Suntrayuth, Sid , National Institute of Development Administration (NIDA), Bangkok, Thailand
Supriyanto, Akhmad, Universitas Lambung Mangkurat
Surahman, Wanda, Fakultas Ekonomi dan Bisnis, Universitas Ahmad Dahlan
Suriyanti, Linda Hatri, Universitas Muhammadiyah Riau
Suryadi, Yadi, Universitas Gadjah Mada
Suryana, Putu Ayu Indira Savitri, Universitas Airlangga
Suryaningsih, Nunuk, Universitas Ahmad Dahlan
Susanto, Alya, Universitas Diponegoro
Suyono, Nur Shabrina Rahmahsari , Universitas Muhammadiyah Malang
Swandaru, Randi, INCEIF and The National Board of Zakat (BAZNAS)
Swandaru, Randi, INCEIF University, Kuala Lumpur, Malaysia (Malaysia)
Syahira, Qoryani, Universitas Ahmad Dahlan
Syamsul, Syamsul, Sekolah Tinggi Ilmu Ekonomi Panca Bhakti Palu