Ratna Mulyany is currently an Associate Professor at the Accounting Department, Universitas Syiah Kuala (USK), Banda Aceh, Indonesia. She is currently the Coordinator of Diploma Program in Accountancy, USK. She has also served as the Head of International Relations and Partnership Division of Business Development Agency, USK. She is also currently an editor-in-chief for Journal of Accounting Research, Organization and Economics (JAROE) and managing editor for Jurnal Dinamika Akuntansi dan Bisnis (JDAB). Dr. Ratna is also an active researcher at the Atsiri Research Center (ARC) USK. 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). In 2021 and 2022 consecutively, she was awarded as Top contributor in Research, Teaching, and Community Service Excellence by Accounting Department, USK. She was subsequently awarded as the Best Lecturer for Faculty of Economics and Business USK and Second winner of Best Lecturer at the University level for Social Sciences category. 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 also serve as editorial board and reviewer in several international journals.