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Sianipar, Glory Augusta Elisabeth M., Indonesian College of Economics (STIESIA) Surabaya
Sihombing, Tanggor, Universitas Pelita Harapan
Silkapianis, Asya Annisa, Polytechnic of State Finance STAN
Simon, Febryanti, Universitas Multimedia Nusantara
Simon, Suwandi, Universitas Multimedia Nusantara
Sinaga, Klemensia Erna Christina, Universitas Sanata Dharma
Sofyan, Sofyan, Binus Business School Executive Program, Bina Nusantara University
Solihah, Solihah, Faculty of Economics and Business, Universitas Trunojoyo Madura
Sonda, Michelle, Trisakti School of Management
Sparta, Sparta, Universitas Multimedia Nusantara
Stevania, Stella, Universitas Pelita Harapan
Subaki,, Ahmad, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Prof. Dr. Hamka, Indonesia
Subing, Hesty Juni Tambuati, Universitas Widyatama
sueb, memed, Accounting Department Faculty of economic and business Universitas Padjadjaran
Sugiharta, Stellina Permatasari, Universitas Multimedia Nusantara
Suharli, Michell, Universitas Multimedia Nusantara
Suharsono, Agus, Balai Diklat Keuangan Yogyakarta, Badan Pendidikan dan Pelatihan Keuangan
Suhendro, Saring, Magister Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung
Sujati, Lisya, Universitas Multimedia Nusantara
Sumardi, Sumardi,, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Prof. Dr. Hamka, Indonesia
Sumarna, Alfonsa Dian, Politeknik Negeri Batam
Sunarta, Caroline Sytha, Universitas Multimedia Nusantara
Suryanigsih, Rosita, Universitas Multimedia Nusantara
Suryaningsih, Rosita, Universitas Multimedia Nusantara
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