The aim of this research was to determine and assess the level of physical condition of male futsal extracurricular students at State High Schools in Batu City. This type of research uses a quantitative descriptive survey design, the variable studied is the level of physical condition. In this study, the sample taken from the entire population who took part in the men's futsal extracurricular at State High Schools in Batu City amounted to 90 students using a total sampling technique. The results of the physical condition of male futsal extracurricular students at SMAN Se-Kota Batu include the "Very Good" category showing a frequency of 7 students with a percentage of 8%, for the "Good" category showing a frequency of 19 students with a percentage of 21%, while the "Fair" category shows the frequency was 32 students with a percentage of 36%, while the "Less" category showed a frequency of 28 students with a percentage of 31%, and the "Very Less" category showed a frequency of 4 students with a percentage of 4%. The results of this research can be concluded that the physical condition of male futsal extracurricular students at Batu City State High Schools is dominant in the "Enough" category. Suggestions from researchers are that the training material be more varied and that students' physical condition should be paid more attention and needs to be improved.

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

The construction of health facilities is part of national development. Therefore, many health facility development projects, such as hospitals, continue to be carried out in various regions. One of them is the construction of the New Siloam Hospital in Surabaya. This article aims to understand the concept of detail engineering design on the building structure of New Siloam Hospital. Field surveys and data collection are the methods used to obtain information related to hospital construction projects. There are several differences between field data and work drawing data that has been created. Some of these differences include details on the reinforcement and casting volume. Therefore, it is necessary to carry out further evaluation of field data with work drawing data so that the project can proceed according to initial planning.