I am developing a payment processing app for Android, and I want to prevent a hacker from accessing any resources, assets or source code from the APK file.<
Agreed with @Muhammad Saqib here: https://stackoverflow.com/a/46183706/2496464
And @Mumair give a good starting steps: https://stackoverflow.com/a/35411378/474330
It is always safe to assume that everything you distribute to your user's device, belong to the user. Plain and simple. You may be able to use the latest tools and procedure to encrypt your intellectual properties but there is no way to prevent a determined person from 'studying' your system. And even if the current technology may make it difficult for them to gain unwanted access, there might be some easy way tomorrow, or even just the next hour!
Thus, here comes the equation:
When it comes to money, we always assume that client is untrusted.
Even in as simple as an in-game economy. (Especially in games! There are more 'sophisticated' users there and loopholes spread in seconds!)
How do we stay safe?
Most, if not all, of our key processing systems (and database of course) located on the server side. And between the client and server, lies encrypted communications, validations, etc. That is the idea of thin client.