Abstract. Based on the data from Ministry of Maritime Affairs and Fisheries in 2015, the productivity of shrimp farmers in Indonesia is still below China, India and Thailand, because of the low survival rate of shrimp seeds were planted in Indonesia. Water quality factors become a significant factor that increasesthe survival rate of shrimp seeds plantation, therefore team of PT. Atnic EkoteknoWicaksana create a tool called Blumbangreksa that able to monitor water quality of shrimp farms, measure temperature, salinity, pH, DO (dissolved oxygen), TDS (total dissolve solid) in water and moist air over the surface of the water and GSM -based and Internet of things. Based on the research results, unique value proposition of Blumbangreksa products is the measurement result of water quality are accurate, real-time measurements, based on Internet of things and have the ability measurements at once. Based on the feasibility study using the opportunity assessment of Marty Cagan, it can be seen that the product has fulfilled ten elements of assessment opportunity, so Blumbangreksa products are considered feasible. Initial investment fund of Blumbangreksa products is Rp 1,369,856,574, with profitability index of 1:51 and average breakeven products each year as many as 18 products are sold, and the payback period for 4 years and 2 months, therefore the business of Blumbangreksa product is feasible.

Kecurangan (Fraud) masih menjadi suatu kata yang lazim dimana pada praktiknya cenderung bersifat merugikan, pada tahun 2019 hampir setiap negara mengalami krisis akibat Pandemi Covid-19. Jika ekonomi suatu perusahaan di proksikan pada harga saham terutama ketika terjadi krisis pada suatu negara maka fakta yang terjadi adalah penurunan harga saham yang signifikan. Tujuan penelitian ini adalah menguji Financial Distress terhadap Kecurangan Laporan Keuangan. Tujuan tersebut di dasari oleh kondisi perekonomian dalam sudut pandang makro, sampel dalam penelitian ini adalah perusahaan sektor Consumer Non Cyclicals untuk tahun buku 2017 – 2021. Hasil penelitian ini menyatakan bahwa Financial Distress berpengaruh signifikan terhadap Kecurangan Laporan Keuangan.