Ratna Mulyany is currently an assistant professor at the Accounting Department, Universitas Syiah Kuala, Banda Aceh, Indonesia. She was recently appointed as Head of International Relations and Partnership Division of Business Development Agency, Universitas Syiah Kuala. She is also an editor-in-chief for Journal of Accounting Research, Organization and Economics (JAROE) and managing editor for Jurnal Dinamika Akuntansi dan Bisnis (JDAB). Upon graduation from her bachelor degree in accounting, she was offered to work with Malaysian petroleum company, PETRONAS.  She secured her MSc in Accounting and PhD from International Islamic University Malaysia with the dissertation topic about Convergence of International Accounting Standards on Financial Instruments for Islamic Banks in Malaysia and Bahrain. An extract of her master thesis on Shari’ah audit for Islamic Financial Institutions was awarded as First Prize for Audit Category, Malaysian Outstanding Research Paper Award 2009. She also won the first prize of the Scopus Recommended Category in the 2019 Research Paper competition (Forum Riset Ekonomi dan Keuangan Syariah) held by Indonesian Financial Services Authority (Otoritas Jasa Keuangan/OJK) and Ikatan Ahli Ekonomi Indonesia (IAEI). She has built special interest in the issues of international accounting and accounting and auditing for Islamic institutions. She has published in numerous international and national journals and has also presented her research outputs in several international conferences. She can be contacted at ummuhaziq@gmail.com or ummuhaziq@unsyiah.ac.id