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The articles published in ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, are scientifically proved, which follow the code of ethics in scientific publication. The code of ethics it self-upholds three values of ethics in publications, namely, (1) Neutrality (free from conflicts of interest in public management). (2) Justice (giving the right of authorship to the beneficiary as the author). (3) Honesty (free from duplication, fabrication, falsification and plagiarism (DF2P) in the publication. The articles published also following certain procedures or orders, such as double-blind review and revision process that consistent with the journal’s regular review, to ensure that the quality is maintain properly.