Musamus Accounting Journal(Musamus Accounting Jaurnal. - MAJ) is a peer-reviewed journal published by Faculty of Economic and Business University. This journal is available in print and online and highly respects the publication ethic and avoids any type of plagiarism. This statement explains the ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the editor in chief, the editorial board, the peer-reviewers and the publisher (Faculty of Economic and Business University). This statement is based onCOPE’s Best Practice Guidelines for Journal Editors.