Suchergebnisse

ABSTRAK Pelayanan publik merupakan suatu hal yang wajib diberikan pemerintah kepada masyarakat, ada beberapa jenis pelayanan publik diantaranya pelayanan barang publik, pelayanan administratif, pelayanan atas jasa publik. Disini penulis akan membahas mengenai pelayanan administratif di dinas kependudukan dan pencatatan sipil Kabupaten Sidoarjo. Kebutuhan akan administrasi kependudukan berperan penting dalam kehidupan bernegara, dan setiap masyarakat yang ada wajib memiliki data kependudukan berupa Kartu Keluarga, Kartu Tanda Penduduk, Kartu Keterangan Kematian dll. Metode penelitian yang digunakan deskripif kualitatif dengan teknik pengumpulan data yang dilakukan dengan cara observasi, wawancara dan dokumentasi. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pelayanan publik di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sidoarjo selama era pandemi Covid-19. Dalam kajian teori tentang pelaksanaan pelayanan administratif dilihat menggunakan Teori Parasuraman tentang 5 dimensi pelayanan publik yaitu Tangibles, Reliability, Responsiveness, Assurance, dan Empathy. Dari hasil penelitian yang sudah dilakukan Dinas Kependudukan dan Pencatatan Sipil Sidoarjo sudah melakukan 5 dimensi pelayanan tersebut tetapi masih perlu ditingkatkan dalam hal Tangible, Responsiveness, dan Assurance. Perlu adanya sosialisasi kepada masyarakat tentang tata cara pemberian layanan selama pandemi Covid-19 agar tidak terjadi kerumunan, dan petugas dapat memberikan pelayanan secara online kepada masyarakat. Kata Kunci: Pelayanan Publik, administrasi kependudukan, dimensi pelayanan publik ABSTRACT Public service is something that must be provided by the government to the community, there are several types of public services including public goods services, administrative services, services for public services. Here the author will discuss the administrative services in the population and civil registration services of Sidoarjo Regency. The need for population administration plays an important role in state life, and every existing community is required to have population data in the form of a Family Card, Identity Card, Death Certificate etc. The research method used is descriptive qualitative with data collection techniques carried out by means of observation, interviews and documentation. This study aims to describe and analyze public services at the Sidoarjo Regency Population and Civil Registration Service during the Covid-19 pandemic era. In a theoretical study of the implementation of administrative services, it is seen using the Parasuraman theory of 5 dimensions of public services, namely Tangibles, Reliability, Responsiveness, Assurance, and Empathy. From the results of research that has been carried out, the Sidoarjo Population and Civil Registration Service has carried out these 5 service dimensions but still needs to be improved in terms of Tangible, Responsiveness, and Assurance. There is a need for socialization to the public about the procedures for providing services during the Covid-19 pandemic so that crowds do not occur, and officers can provide services online to the public. Keywords: Public Services, population administration, dimensions of public services DOI : https://doi.org/10.33005/jdg.v11i1.2480

Penelitian ini meliputi penggunaan media pembelajaran berbasis Powtoon dalam kegiatan pembelajaran didalam kelas. Penelitian ini bertujuan menghasilkan media powtoon yang valid pada mata pelajaran dekorasi kue (fondant) kelas XI SMK (Sekolah Menengah Kejuruan) Negeri 1 Beringin. Produk dapat dijadikan bahan ajar yang menarik dan sesuai dengan perkembangan zaman. Penelitian ini merupakan jeneis penelitian pengembangan atau Research & Develovment (R&D) tapi lebih difokuskan pada proses pengembangan menggunakan metode 4D. Tahap pengembangan dalam penelitian ini diawali dengan define, design, development, and disseminate yang dimodifikasi. Penelitian ini hanya dilaksanakan sampai tahap development (pengembangan). Subjek dari penelitian ini adalah 3 ahli materi dan 3 ahli media, dimana 3 ahli materi terdiri dari 2 Dosen Program Studi Pendidikan Tata Boga Jurusan Pendidikan Kesejahteraan Keluarga Universitas Negeri Medan serta 1 guru bidang studi dekorasi kue (fondant) SMK (Sekolah Menengah Kejuruan) Negeri 1 Beringin dan untuk 3 ahli media terdiri dari 2 Dosen Fakultas Teknik Universitas Negeri Medan sera 1 guru bidang studi komputer SMK (Sekolah Menengah Kejuruan) Negeri 1 Beringin. Hasil penelitian pengembangan media pembelajaran berbasis Powtoon menunjukkan bahwa, hasil penelitian dari ahli materi 4,97 dengan kriteria " sangat baik" dan ahli media 4,98 dengan kriteria "sangat baik". Hal tersebut membuktikan bahwa media pembelajaran berbasis Powtoon yang dikembangkan sangat layak digunakan untuk materi pembelajaran Dekorasi Kue (fondant).Kata Kunci: Pengembangan, Media pembelejaran Powtoon, Dekorasi KueABSTRACTThis research includes the use of Powtoon-based learning media in classroom learning activities. The aim of this study is to produce a valid powtoon media in the 11th grade cake decorating material (fondant) in SMK Negeri 1 Beringin. The products can be used as interesting educational materials and according to the age. This research is a type of Research and Development (R&D) but it focuses more on the development process using the 4D method. The development stage of this research begins with definition, design, development, and modified publication. This research was only conducted up to the development stage. The subjects of this study were 3 subject experts and 3 media experts, of whom 3 subject experts consisted of two lecturers in the Culinary Education Study Program, Department of Family Welfare Education, Medan State University, and one teacher in the field of cake decorating (fondant) at the Government Vocational High School (SMK) ). 1 Beringin and 3 media experts comprising of lecturers at the College of Engineering, Medan State University and one instructor in the field of Computer Studies at SMK (Vocational High School) Negeri 1 Beringen. The research results on Powtoon-based learning media development show that the search results from materials experts are 4.97 with "very good" criteria and 4.98 with "very good" criteria. This proves that the developed Powtoon based learning media is very suitable for use as cake decoration (fondant) educational materials. Key Words: Development, Powtoon Learning Media, Cake Decorating.

AbstractThe performance of village office staffs that still has many weakness related to the recruitment which was based on the family relation and not based on professionalism and also there were many public service that did not run well and smoothly. Islam rules this life based on Al-Qur'an and Hadith and it has good management in regulating the government by prioritizing the education of aqidah Islamiyah as the base of organizing the country and nurturing the noble attitude and behavior. The researcher was interested and encouraged to study and investigate the discipline of village office staffs especially at Gantar Village The aims of this research are to find out how is the discipline of village officestaffs in running their daily duties and how is the discipline implementation of village office staffs according to The Law Number 6 in 2014. This research employed analytical descriptive research by describing the discipline practice applied by the village chief of Gantar as the person in charge of the village government. The results of this research, it is found out that the work discipline expected by the government through The Law Number 6 in 2014 for each staff of village office at Gantar Village is less maximal. This was proven by the village office staff who did not obey the work hours either when it supposed to be started or when it supposed to go home, even the performance is still very poor. The control of the village chief as the executif officer at the village is not maximal yet. There are still some village office staffs that are not active for three months but still free of any reprimand letter, sanction until firing based on the suggestion from BPD (The Board of Village Representative) and The Law Number 6 in 2014. This condition is complained by most of the villagers because they need good public service. Keywords: Discipline, Village office Staffs, Islamic Law, The Law Number 6 in 2014AbstrakKinerja Aparatur ditingkat desa masih banyak terdapat kekurangan terkait dengan rekrutment yang didasari dengan orang-orang dekat bukan karena profesionalitas, dan masih banyaknya pelayanan publik yang seharusnya dilayani oleh aparatur desa belum berjalan dengan lancar. Islam mengatur tata kehidupan dengan landasan al-Quran dan Hadist, Islam mempunyai manjemen yang baik dalam mengatur pemerintahan dengan mengedepankan pendidikan aqidah Islamiyah sebagai dasar bernegara, pembinaan ahlaq dan penjelasan secara teratur. Penulis tertarik dan terdorong untuk mengkaji dan meneliti tentang Implementasi Disiplin Aparatur Desa, khususnya yang berada di Desa Gantar, bagaimana disiplin aparatur desa dalam mejalankan tugas setiap harinya. Bagaimana implementasi disiplin aparatur desa menurut UU No.6 Tahun 2014. Penelitian ini mengunakan metode deskriptif analitik dengan cara menggambarkan praktek disiplin yang diterapkan oleh kepala Desa Gantar selaku penanggungjawab Pemerinatahan desa. Hasil penelitian ini diketahui bahwa disiplin kerja yang telah dicanangkan oleh pemerintah melalui UU No. 6 Tahun 2014 bagi setiap aparatur desa gantar kurang maksimal hasilnya. Hal ini terbukti masih adanya Aparat Desa yang tidak mengindahkan jam kerja baik sewaktu mulai kerja maupun jam pulang, bahkan kinerjanya masih tumpang tindih. Kontrol kepala desa sebagai Pejabat eksekutif di desa belum maksimal. Masih terdapat beberapa aparat desa yang tidak aktif selama 3 bulan tapi belum mendapatkan surat teguran, sanksi hingga pemecatan sesuai dengan saran dari BPD (Badan Pengawas Desa) dan UU No.6 Tahun 2014. Kondisi ini dikeluhkan oleh sebagian warga yang perlu pelayanan publik.Kata kunci: Disiplin, Aparatur desa, Hukum Islam, UU No. 6 Tahun 2014

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh Determinan Tax Aggressiveness terhadap Value firm (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Metode penelitian yang digunakan adalah metode analisis regresi berganda dengan bantuan program smartpls untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel yang lain. Sampel dalam penelitian ini terdiri dari 15 perusahaan selama periode 3 tahun dengan purposive sampling sebagai metode pengambilan sampel. Hasil penelitian ini menunjukan bahwa financial policy memiliki pengaruh positif dan signifikan terhadap tax aggressiveness, good corporate governance tidak memiliki pengaruh terhadap tax aggressiveness, corporate social responsibility memiliki pengaruh negatif dan signifikan terhadap tax aggressiveness, dan tax aggressiveness memiliki pengaruh negatif dan signifikan terhadap value firm.Kata kunci : Financial Policy, GCG, CSR, Tax Aggressiveness, Value FirmDAFTAR PUSTAKA Abdillah, W. & Jogiyanto. (2014). Partial Least Square (PLS) Alternatid SEM dalam Penelitian Bisnis. Semarang: Penerbit Andi.Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms?. Journal of financial economics, 91(1), 41-61.Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Resposnsibility Pada Tax Avoidance. 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AbstractThis study aims to analyze and review law and politic interactions in drafting legislation in the area of the Regional Representatives Council of the City of Surakarta. Will be tested conceptualization commonly accepted that there is an interaction between law and politics in the process of legislation, so that the perspective used is a law which is not simply a normative sense, but influenced by the layout of the resultant interaction with other factors. This study is an empirical legal research. How to obtain the data held with the literature study and interviews. As an object of observation, then conducted the study and analysis of regional regulation Surakarta generated for the period 2005-2010 and this research, performed sorting into 3 clumps of Local regulations relating to the collection and Licensing, Government Activities, and Social Community. Based on research results that local regulation in the clump of government activity have a similar pattern of interaction of political and legal issues than local regulation and licensing in the family collection. The similarity is apparent in At a working meeting with the regional political system this interaction is actually happening. In such interactions will occur bargaining process and argument in order to obtain a common perception among the Special committee with the regional to the substance of the draft regulation. Meanwhile, local regulation in clumps social activity that particularly made an object of this study showed variation facts. Whenever it is deemed to include the substance of the rules of public interest and can be used as a reason for the interests of certain social groups such as the Local regulation of Education, will take some time for discussion indicates attraction between politics and law in the process of discussion. Then, in the case of the Regional Equality Regulations disabilities, in addition to the widely recognized and important problem, but because it targets only certain elite discussion, in this case the regional, then it does not show interactions that complicate the process of discussion.Keywords: law and politic, legislation, local interest.AbstrakPenelitian ini bertujuan untuk menganalisis dan mengkaji interaksi politik dan hukum dalam penyusunan legislasi daerah di Dewan Perwakilan Rakyat Daerah Kota Surakarta. Akan diuji konseptualisasi yang lazim diterima bahwa ada interaksi antara hukum dan politik dalam proses legislasi, sehingga perspektif yang digunakan adalah hukum tidaklah sekedar pengertian normatif, akan tetapi merupakan resultan yang dipengaruhi oleh tata interaksi dengan faktor-faktor lain. Penelitian ini merupakan penelitian hukum empiris yang bersifat deskriptif. Cara memperoleh data dilaksanakan dengan studi pustaka dan wawancara. Sebagai obyek pengamatan, maka dilakukan kajian dan analisis terhadap Peraturan Daerah Kota Surakarta yang dihasilkan kurun 2005-2010 dan untuk riset ini, dilakukan pemilahan ke dalam 3 rumpun yaitu Peraturan Daerah yang terkait dengan Pemungutan dan Perizinan, Aktivitas Pemerintahan, dan Sosial Kemasyarakatan. Berdasarkan hasil penelitian bahwa Peraturan Daerah dalam rumpun aktivitas pemerintahan mempunyai pola yang sama terhadap masalah interaksi politik dan hukumnya dibandingkan Peraturan Daerah dalam rumpun pemungutan dan perizinan. Kesamaan itu nampak dalam Pada saat rapat kerja dengan Perangkat Daerah inilah interaksi sistem politik yang sebenarnya terjadi. Dalam interaksi tersebut akan terjadi proses tawar-menawar dan adu argumentasi dalam rangka memperoleh kesamaan persepsi antara Panitia Khusus dengan Perangkat Daerah terhadap substansi Rancangan Peraturan Daerah. Sementara itu, Peraturan Daerah dalam rumpun aktivitas sosial kemasyarakatan yang khususnya dijadikan obyek studi ini menunjukkan variasi fakta. Bilamana substansi aturan itu dianggap mencakup kepentingan masyarakat luas dan dapat dijadikan alasan untuk memperjuangkan kepentingan kelompok-kelompok masyarakat tertentu maka seperti Peraturan Daerah Pendidikan, akan memakan waktu untuk pembahasan yang menunjukkan adanya tarik menarik antara politik dan hukum dalam proses pembahasannya. Kemudian, dalam kasus Peraturan Daerah Kesetaraan Difabel, di samping masalahnya diakui luas dan penting, namun karena sasaran pembahasannya hanya elit tertentu, dalam hal ini Perangkat Daerah, maka tidak menunjukkan interaksi yang mempersulit proses pembahasannya.Kata Kunci: hukum dan politik, legislasi, kepentingan lokal.

Global gains in girls' secondary education correspond with declines in early marriage and early childbearing, but this is not transferring to women's employment and leadership. Data from India offer a glimpse into what is holding girls back from the benefits of education.Anita Raj, Tata Chancellor, Professor of Society and Health, and Director of the Center on Gender Equity and Health at UC San Diego, shares results on parental aspirations for children in India. This study was supported by the National Institute of Child Health and Development and the Bill and Melinda Gates Foundation and conducted by UC San Diego, in partnership with India's National Institute of Research on Reproductive Health and Population Council India.A young wife in Junnar Taluka, Maharashtra, India. Photo credit: Charm2 projectTen years ago this week, the International Day of the Girl was established by the UN to prioritize adolescent girls' development, with the initial theme dedicated to ending girl child marriage. At that time, India had the largest number of girls marrying as minors in the world. Girl child marriage prevalence in the country has since been reduced by half — from 45 percent to 22 percent, based on 2005–2006 and 2019–2021 estimates. That's remarkable progress.Keeping girls in secondary school is viewed as a key driver of this reduction. Today, rates of secondary school attendance for Indian girls are high and most recent data indicates the gender gap is closing. In their 2022 Global Gender Gap report, the World Economic Forum ranked India first in terms of women's enrollment in tertiary (higher) education. Nonetheless, the same report showed a national decline in women's equality, largely because of low rates of labor force participation, wage equality, and leadership positioning.The gender gap is worst for adolescent girls and young women in rural areas. Recent data suggests that adolescent boys are five to six times more likely than girls to be employed. This differential is greater for married young people. Young married women also have less control over household earnings than their husbands. Similarly, these young women are less likely than their older peers to report freedom of movement — to go to the market, a health facility, or locations outside of the local community — and less likely than men their age to hold assets such as land or mobile phones, particularly in rural areas.New researchWhat is limiting adolescent girls' transition from secondary education to employment and on to leadership? Data is limited, but traditional gender norms, established early in a girl's development, are likely responsible for the unequal participation and positioning of women in the workplace. The UC San Diego Center on Gender Equity and Health conducted a recent study with couples in a rural district of India that offers some insight into parental expectations on these issues. As part of EMERGE — an open access gender empowerment measurement platform funded by the National Institute of Child Health and Development and the Bill and Melinda Gates Foundation — the study deployed newly-developed survey measures on parental aspirations for children. The research site reflected a rural, middle class, and largely agricultural population of parents, where education participation for girls and boys is normative but women's employment beyond agriculture is rare.What we foundA gender gap in education aspirations exists at the tertiary education level. While almost all parents aspired for their children to complete secondary education, regardless of the child's gender, parents were more likely to desire a higher education for boy children than girls (54 percent to 46 percent). This gender gap in educational aspirations was more likely to be reported by fathers than mothers.Parents gender the importance of good-paying jobs for their children's futures. Parents largely reported aspirations of college and a good-paying job for their children. However, when asked what is most important to support the happiness and success of a child, separately for girls and boys, parents focused more on good-paying jobs for boys compared to girls (36 percent to 19 percent).No gender gaps in parental aspirations to start families. We found that the majority of parents believed their child should have two children by age 25, regardless of gender. Given strong expectations, in this context, that children should be born in marriage, these aspirations point to a greater chance of young marriages with early childbearing and, consequently, little birth spacing. Interestingly, 18 percent of parents desired no grandchildren from their girl children by age 25, while 20 percent did so for their boy children.What does this mean for girl's leadership?Despite holding more gender equal ideologies and goals regarding the education of their children, parental aspirations for this generation of children are reinforcing traditional norms and gendered expectations. Retention of girls in secondary school may support delayed marriage and first birth, but is not helping girls transition from school to vocation to leadership in a climate of norms that still centralize marriage and family as the follow-up to education.In this context, success for adolescents transitioning to young adults is defined by marriage, and marriage remains an immediate precursor to family creation, mothers' increasing domestic responsibilities, and fathers' increasing pressures for income generation. Would these children choose these lives without the normative expectations and pressures from family and community to marry and procreate? Could there be more space for girls to lead and women to use their education for employment, and for boys to take more space as caregivers for their children, if these norms were reshaped to allow for these choices?To answer these questions, the EMERGE platform has placed more gender norms measures into multinational surveys — in partnership with Afrobarometer, the Violence Against Children Surveys, World Values Surveys, and others — to start assessing and tracking these gendered expectations. We want to determine if in fact transformative change at scale can improve gender empowerment for women and girls. Hopefully, the next decade of progress for the International Day of the Girl will reach beyond indicator advancements to achieve comprehensive, global change for women and girls' full participation and contribution.The value of education for girls' employment and leadership was originally published in CEGA on Medium, where people are continuing the conversation by highlighting and responding to this story.

Tutkimus käsittelee Vestan neitsyiden, virgines Vestales, yhteiskunnallista vaikutusvaltaa 200-luvun Roomassa. Vestan eli kotilieden jumalattaren kultti oli tärkeä osa Rooman valtion uskontoa ja kuusi Vestan neitsyttä, vestaalia, olivat ainoa naispuolisia papisto pontifex-pappien kollegiossa. He tulivat kulttiin jo lapsina oppiakseen papittaren ammatin, jossa heidän oli palveltava seuraavat kolmekymmentä vuotta. Tuona aikana he saavuttivat huomattavan itsenäisen aseman ja laajat privilegiot. Neitseinä pitäytyminen oli kuitenkin pakollista koko virkauran ajan kuolemanrangaistuksen uhalla – siveetön vestaalin joutui elävänä haudatuksi kaupungin muurien sisäpuolelle. Vaikka aiempi tutkimus on käsitellyt vestaaleita laajasti, heidän roolinsa vaikutusvaltaisina naisina on jätetty tutkimuksessa vähäiselle huomiolle. Tutkimuksessa analysoin erityisesti heidän privilegioitaan osana uskonnollista virkaa, heidän taloudellisia etuoikeuksiaan ja asemaansa itsenäisinä eliitin naisina. Näin ollen työni keskiössä on kysymys, mihin tarkoituksiin ja keiden hyödyksi nämä naiset käyttivät etuoikeutettua asemaansa ja uskonnollista vaikutusvaltaansa. Käsittelen heidän yhteiskunnallista toimintaansa 200-luvun Roomassa, joka joutui tuolloin yhteisöä laajasti koskettaneeseen kriisiin. Tästä johtuen tarkastelen, miten kriisi vaikutti heidän julkiseen rooliinsa papittarina ja patronoina. Vastakkaisena teemana vestaalien aktiiviselle roolille tutkimus keskittyy toisaalta kysymykseen miten heidän keskeisyys ja yhteiskunnallinen arvo hyödynnettiin keisarillisessa politiikassa. Yhteisönsä huomattavina jäseninä vestaalit toimivat välittäjinä klienteillensä, jotka hakivat keisarin huomiota ja hyväksyntää. Vestaalien huomattava yhteiskunnallinen arvoasema ja symboliarvo valjastettiin osaksi keisarin politiikkaa ja vallan manifestaatiota. Pääasiallinen lähdeaineistoni koostuu kirjallisista ja epigrafisesta materiaalista, jota tutkin kvalitatiivisin metodein ja yhteiskuntahistoriallisesta näkökulmasta käsin. Lukuisat kunniapiirtokirjoitukset, joita papittarille omistetiin 200-luvulla, ovat työssäni tärkeä aineisto. Tätä materiaalia ei ole vielä tutkittu perin pohjin 200-luvun kriisi-ajan tematiikan pohjalta. Piirtokirjoitusten määrä supistui tuolloin, mutta vestaalien kunniapiirtokirjoitusten määrässä tämä kehityssuunta ei ole näkyvissä. Käytän työssäni myös numismaattista aineistoa, joka on tärkeä materiaali tutkittaessa papitarten suhteiden muutoksia keisariperheen kanssa. Tutkimus osoittaa että vestaalien elämänkaaren eri vaiheet olivat merkittäviä tekijöitä, joiden kautta sosiaalinen status ja toimijuus kehittyivät. Naisen elämänkaari eri vaiheineen – puella, nupta ja matrona – tuli esille kuuden papittaren muodostamassa taloudessa Atrium Vestae -talossa. Johtava vestaali, virgo Vestalis maxima, oli vaikutusvaltaisin hahmo, jonka alaisuudessa kultti toimi. Hänen suhteensa keisarillisiin naisiin perustui ystävyyteen (amicitia), joka oli mahdollista vertaisten kesken. Johtavan vestaalin saavutuksia esiteltiin kunniapiirtokirjoituksissa, joiden laatijat manifestoivat vestaalin statusta siinä missä omaa asemaansa. Kunniapiirtokirjoitusten on tulkittu noudattavan monotonista ja kaavamaista formulointia, mutta vestaaleja ylistetään hyvinkin eri sävyin ja luonnehdinnoin. Jotkut vestaaleista esitellään velvollisuudentuntoisiksi hyväntekijöiksi ja toisia ylistetään erityisesti heidän uskonnollisuuden ja pyhyyden vuoksi. Painotukset luovat kiinnostavia eroja vestaalien keskuuteen ja julkiseen kuvaan. Eräs työn pääasiallisista löydöksistä on, että vestaali oli perheensä edustaja myös pappeutensa aikana. Tästä syystä hänen perheensä asema ja vaikutusvalta vaikuttivat hänen kunnia-asemaansa papittarena ja myös taloudellisiin etuihin. Huolimatta kriisiajasta vestaalien taloudellinen asema pysyi turvattuna ja näin ollen vestaalit pystyivät antamaan taloudellista tukeaan biologisen perheensä jäsenille ja klienteilleen. Vestaalit edustivat itse asiassa keisarillista valtaa, sillä heidän hoitamansa kotiliesi oli käytännössä keisarillinen kotialttari. Kun 200-luvun keisarit olivat usein poissa pääkaupungista ja heidän valtakautensa jäin usein suhteellisen lyhyeksi, vestaalit sitä vastoin pysyivät virassaan useita vuosikymmeniä ja edustivat Rooman valtion jatkuvuutta ja pysyvyyttä. Tutkimukseni merkitys onkin ollut tuoda esiin papitarten roolien moninaisuus ja näyttää heidän yhteiskunnallisen toiminnan laajuus yhteiskunnassa, joka oli muutoksen ja kriisin keskellä. ; This dissertation studies the social influence of the Vestal virgins, virgines Vestales, in the third century Rome. The cult of Vesta, goddess of the hearth, was an essential part of the Roman state religion and the six Vestal virgins were the only female priesthood of the pontifical college. They were trained to the profession of the priestesses from the early years on of their childhood, and they were required to stay for thirty years in the cult's service. For that term they achieved an independent status receiving great privileges. However, remaining chaste was obligatory under penalty of death – an unchaste Vestal was buried alive within the city walls. Although the Vestals are profoundly studied in the earlier research, their capacity as the influential women is a neglected theme. In order to find out the impact and extent of their agency, the thesis analyses their privileges, their economic benefits and capacity as the independent women of élite. The key questions are: for what purposes, and for whose benefit, did these women use their privileged position and religious power? The temporal focus of this study is third century society which fell into the political and social crisis. Therefore I discuss how the crisis effected to their public roles as the priestesses and benefactresses. In contrast to the Vestals' active role as benefactresses, a question of their significance and social value in imperial politics is studied thoroughly. As the notable figures of the society, the priestesses were the intermediaries between their clients and the imperial house. However, their prominent status was also used as an instrument for manifesting imperial politics and power. The main materials are the literary as well as epigraphic sources which are analysed with qualitative methods and with a social-historic approach. The numerous honorary inscriptions dedicated to the priestesses during the third century are the important material, which is not studied yet thoroughly in the context of the third century crisis. During this epoch, production of inscriptions declined but the habit of donating them to the Vestals did not suffer such development. The numismatic material provides an important evidence of the Vestals' relationships with the imperial house. It is shown that the Vestals course of life was an essential for development of their social status and agency. The different stages of female course of life – puella, nupta and matrona – were represented by the six priestesses living in the household of the Atrium Vestae. The most influential figure in their cultic institute was the chief Vestal, virgo Vestalis maxima, under whose leadership the cult functioned. Her relationship with the imperial women was based on the amicitia, friendship, which was possible between the equals. The achievements of a virgo Vestalis maxima were manifested in the honorary inscriptions which the dedicators designed to display a Vestal's public role as well as their own position. The honorary texts have been interpreted as monotonous and formal but the Vestals are praised with different tones and characterizations. Some of the chief Vestals appear as the dutiful benefactresses while some are praised for their religious and sacred character. These specializations create interesting differences among the Vestals and their public images. One of my main findings is that a Vestal represented her family also during her priesthood, and therefore the status and influence of her family had an effect to her honorary position as a priestess and to the economic benefits which she received. Despite of the times of crisis, their economic position remained secured. Thus, the third century Vestals continued to act influential benefactresses for their biological family members and clients. Taking care of the eternal fire of the state hearth – which was in practice the imperial home altar – the Vestals represented the imperial power. While the third century emperors were often absent from the capital and their term in office was short lived in most cases, the Vestals stayed many decades in their office representing continuity and stability of the Roman state. The significance of my thesis is to demonstrate the various roles of the priestesses and show the scale of the social agency of the élite women in the society which was in the stage of transformation and crisis.

Mikä saa vähävaraiset nuoret osallistumaan arkensa keskellä poliittisesti virittyneisiin mediahankkeisiin? Tässä tutkimuksessa analysoidaan etnografisella otteella, miten Brasilian Rio de Janeiron faveloissa asuvat nuoret käyttävät mediaa (radio, sanomalehdet, kamerat, matkapuhelimet ja verkko) ja toteuttavat journalistisia toimintatapoja puolustaakseen ihmisoikeuksia ja sosiaalista oikeudenmukaisuutta. Favelanuorten media-aktivismi asettuu tutkimuksessa osaksi jatkumoa, joka juontaa juurensa 1800-luvun poliittiseen vastarintaan faveloissa. Tutkimus perustuu nelivuotiseen etnografiseen kenttätyöhön (2011–2014), johon sisältyi keskusteluja, haastatteluja ja havainnointia sekä osallistumista nuorten toimintaan verkossa ja faveloiden arjessa. Favelat ovat Brasilian kaupunkien köyhiä ja tiheästi asuttuja alueita, jotka ovat historian saatossa kärsineet syrjinnästä, hallinnollisesta laiminlyönnistä, huumekaupasta ja väkivallasta. Tutkimuksen avainkäsitteellistys faveloiden media-aktivismi viittaa favelan yksittäisten asukkaiden tai siellä vaikuttavien yhteisöjen tapaan toimia mediassa ja median kautta eli käyttää mediaa yhteiskunnallisen osallistumisen ja vaikuttamisen välineenä. Faveloiden asukkaat toisin sanoen toteuttavat kansalaisuuttaan media-aktivismin kautta. Kyseessä on arkinen tapa taistella ihmisoikeuksien puolesta, lisätä tietoutta sosiaalisen epäoikeudenmukaisuuden seurauksista ja mobilisoida toimintaa, joka haluaa vastustaa syrjintää ja epäoikeudenmukaisuutta, herättää julkista keskustelua ja lopulta myös vaikuttaa yhteiskunnassa tehtäviin poliittisiin päätöksiin. Tarkastelua ohjaa kaksi tutkimuskysymystä: (a) mitkä ovat faveloiden media-aktivismin pääpiirteet ja (b) mikä selittää favelanuorten kansalaisaktivismiin liittyvää mediankäyttöä ja journalistista toimintaa. Kysymykset heijastavat tutkimuksen kahta toisiinsa kietoutuvaa tavoitetta. Niistä ensimmäinen on tuottaa yksityiskohtaista ymmärrystä media-aktivismin käytännöistä faveloissa. Koska sosiaalinen epäoikeudenmukaisuus ja mediakäytön yleisyys ovat globaaleja ilmiöitä, tutkimuksen tulokset voivat hyödyttää muissakin yhteiskunnallisissa konteksteissa toimivia tutkijoita ja auttaa kansalaisyhteiskunnan ruohonjuuritason toimijoita kehittämään samankaltaisia, alhaalta ylöspäin ponnistavia hankkeita. Toinen tavoite on kehittää media-aktivismin tarkasteluun lähestymistapoja, jotka ulottuvat median tasoa laajemmalle. Tällaiset lähestymistavat ottavat huomioon myös ne rakenteelliset ja vuorovaikutukseen liittyvät tekijät, jotka jäsentävät media-aktivismia sekä yksilöiden poliittisen kehityskaaren että kollektiivisen toiminnan kannalta. Tutkimus kuvaa niin kansalaisjärjestö- kuin kansalaislähtöisiäkin mediahankkeita valottaen tätä kautta mediakasvatuksen ja media-aktivismin välistä suhdetta. Tutkimuksessa kehitetyn ja sovelletun teoreettisen viitekehyksen avulla on mahdollista pureutua tapaan, jolla vuorovaikutukselliset ja rakenteelliset tekijät muotoilevat yksilöiden ja yhteisöjen toimintaa luokkapohjaisessa ja uusliberalistisessa kontekstissa. Tutkimuksen löydöksillä on huomattavaa tieteidenvälistä merkitystä. Tutkimus osoittaa, kuinka media-aktivismi asettuu osaksi vähävaraisten ihmisten kollektiivisen toiminnan jatkumoa ihmisoikeusloukkauksien ja syrjinnän vastaisessa toiminnassa Rio de Janeirossa. Tutkimus tekee myös näkyväksi, miten mediakasvatus on edistänyt faveloiden asukkaiden media-aktivismia. Lisäksi tutkimuksessa valotetaan yksityiskohtaisesti, kuinka jokapäiväiset kohtaamiset vaikuttavat sekä nuorten kykyyn selviytyä vaikeuksista että olla itse muutoksen tekijöitä. ; What explains the engagement of low-income youth in media initiatives for political purposes in everyday life? This study investigates ethnographically the uses of media (radio, newspapers, cameras, mobile phones, and internet) and practices of journalism for human rights and social justice among young residents of Rio de Janeiro's favelas. The personal trajectories in media activism are contextualized against the history of political resistance of the poor in Brazil since the 19th century. The research is based on four years (2011-2014) of ethnographic fieldwork, including conversations, interviews, observations and participation in online and offline actions with young favela residents. Favelas are overpopulated and poor urban areas, which have historically suffered from discrimination, governmental neglect and drug trade related armed conflicts. The key notion of favela media activism refers to individual and collective actions in, through and about media. These media-related actions represent the enactment of citizenship in favelas. As part of their everyday struggles for human rights, young favela residents engage with media and journalism to raise awareness about the consequences of social inequality, to mobilize actions against discrimination and injustices, and to generate public debates for changes in politics and society. The study addresses two research questions: (a) what characterizes favela media activism and (b) what explains the uses of media and the journalistic practices of young favela residents for acts of citizenship. These questions reflect the interrelated core objectives of the study. One of them is to get a detailed understanding of media activist practices in the favelas. Considering that social inequality and the popularization of media are global phenomena, this knowledge may inform debates among scholars, civil society actors and grassroots activists about how (or whether) those specific experiences could suit as examples of (or models to) similar bottom-up initiatives in other social contexts. The other objective is to approach media activism not only by focusing on media, but also by addressing social class, individualization and interpersonal interactions as integral aspects of individual and collective processes of engagement – trajectories – in media activism. The study provides detailed analyses of media initiatives both by non-governmental organizations (NGOs) and autonomous groups of young people. The findings shed light on the relationship between media education and the engagement in media activism. Most importantly, the study makes visible how different interactions (with family members, friends, neighbors, peers at educational environments, and activists) relate to individual and collective actions in a context of social inequality and neoliberalism. The findings of this study have significant interdisciplinary relevance. From a postcolonial perspective, the study identifies how media activism is part of a long tradition of mobilization and collective action against human rights violations and discrimination among low-income populations of Rio de Janeiro. The study also shows how media educational initiatives by non-governmental organizations have contributed to the engagement of residents in media activism. In addition, it describes in detail how interactions in everyday life affect how young people in favelas cope with hardships and become agents of change.

Abstract The two rhetorical approaches to Finnish Lapland are the mythical and the miserable produced in the realms of tourism and politics respectively. The locals comply with neither. In this research the notion of beauty is used in seeking to understand how life is perceived as good-enough by particular villagers of a remote northern village. The scope of this research is novel theoretically and methodologically. The combination of everyday life aesthetics and education outside of institutional art education is rare and the method of data collection, collective correspondence, is created for the purposes of this research. Education is approached in this research as our perpetual growing in everyday life. Education and aesthetics receive support from sociology and human geography as well as environmental ethics. The theoretical frame leans on Ludwig Wittgenstein's notions of language use: language is woven into the actions of ordinary life, used not only to describe but to act on and transform the world. The objectives of this research in brief are to 1) complement art-centered definitions of the notion of beauty, 2) argue for the significance of diversity of habitable places, and 3) to contribute positively to the prevailingly negative research rhetoric on life in northern Finnish villages. These objectives are tackled with research tasks unfolding as descriptive, interpretative and methodological respectively: 1) of what kind is perceived beauty in everyday life led in a small northern village? 2) What is the significance of considering beauty in everyday life? 3) What kind of data does correspondence yield on perceived beauty? There are four women participating in this research. They exchanged letters on the topic of everyday beauty once a month for a year. Together they comprise a group that varies in ages, education, employment, family structures and the length of stay in the village. What they share is a view of their home village as a good-enough place to live in. The main data consists of 44 letters supplemented by 10 interviews. The letters have been read as one correspondence and as four individual sets of letters. Recurring themes, the temporal and spatial evolving of them as well as the performative aspects of writing have been addressed. Beauty has been found to reside in an iterative linguistic process rather than fixed in objects or even themes. Beauty articulates condensations of significant relations the perceiving individual holds in her life. As such beauty in everyday life is relational, active and pertains to steering of one's life. The ability to relate to the environment in which you live in a personally meaningful and creative way is found to be facilitated by an environment of diversity. Rather than keeping the rural North habited I argue for ensuring that it is habitable for those who wish to live there. This means realizing that people craft good-enough lives in different ways relative to their everyday life environments. ; Tiivistelmä Lapista puhutaan kahdella tavalla, joista kumpikaan ei tavoita täysin lappilaisten itsensä arkikokemusta: Lappia värittää paikkana joko myyttisyys tai kurjuus. Näitä kahta kuvaa ylläpitävät pääasiassa turismi ja politiikka. Tässä tutkimuksessa käytetään ilmausta "kaunis" yritettäessä ymmärtää elämää pohjoisessa pienkylässä riittävän hyväksi koettuna. Tutkimus on sekä teoreettisesti että metodologisesti monitieteinen ja uutta luova. Arjen estetiikan ja kasvatustieteen yhdistäminen taidekasvatuksen sisältöalueen ulkopuolella on harvinaista. Tutkimuksessa on käytetty aineistonkeruumenetelmänä kirjeenvaihtoa, ja erityisesti sen kollektiivista muotoa, joka on kehitetty tätä tutkimusta varten. Tutkimuksessa tarkastellaan kasvatustieteen avulla arkeen kietoutuvaa kasvua ihmisenä. Sosiologia, kulttuurimaantiede ja ympäristöetiikka täydentävät kasvatustiedettä ja estetiikkaa. Tutkimuksen teoreettinen viitekehys nojaa Ludwig Wittgensteinin huomioihin kielen käytöstä arjessa. Kieli on kietoutunut arjen toimintoihin ja on käytössä paitsi maailman kuvaamisessa myös sen muuttamisessa. Tutkimuksen tavoitteet ovat lyhyesti: 1) laajentaa "kauniin" taidemaailmaan nojautuvaa määrittelyä, 2) argumentoida ihmisen elinympäristöjen monimuotoisuuden puolesta sekä 3) täydentää lähtökohtaisesti positiivisella tutkimusotteella pohjoisen pienkylien elämästä tuotettua pääosin negatiivista tutkimusretoriikkaa. Tavoitteita lähestytään kolmella tutkimustehtävällä, jotka jakaantuvat kuvailevaksi, tulkinnalliseksi ja metodologiseksi. Tutkimustehtävät ovat: 1) minkälaista on kaunis pohjoisen pienkylän arjessa? 2) Mitä merkitystä on kauniin pohtimisella arjessa? 3) Minkälaista aineistoa kirjeenvaihto tuottaa kauneudesta? Tutkimukseen on osallistunut neljä naista. Jokainen heistä on kirjoittanut kirjeitä kauneudesta arjessaan ja vaihtanut kirjeitä kerran kuussa vuoden ajan. Naisten iät, koulutustaustat, työllisyystilanteet, perherakenteet sekä kylässä asuttu aika vaihtelevat. Heitä yhdistää näkemys kotikylästään riittävän hyvänä asuinpaikkana. Tutkimuksen pääasiallinen aineisto koostuu 44 kirjeestä, joita täydentää kymmenen haastattelua. Kirjeaineisto on luettu sekä yhtenä kirjeenvaihtona että neljänä osana, kunkin osallistujan kirjeet erikseen. Kirjeistä on tavoiteltu toistuvia teemoja ja näiden ajallista ja tilallista muotoutumista. Lisäksi kirjoituksia on pohdittu harkittuina esityksinä. Kaunis on todettu jatkuvaksi itseään korjaavaksi kielelliseksi prosessiksi sen sijaan, että se olisi paikantunut kiinteästi esineisiin, asioihin tai edes teemoihin. Arjen kaunis kiinnittyy kunkin elämässä merkityksellisiin suhteisiin. Kielellisenä prosessina kaunis ilmentää aktiivista ja luovaa toimijuutta ja liittyy elämän ohjailemiseen. Monimuotoisuus tukee kykyä muodostaa ja tiedostaa merkityksellisiä ja luovia suhteita elinympäristöön. Sen sijaan, että tutkimuksessa argumentoitaisiin pohjoisten kylien asuttamisen puolesta tutkimus esittää että pienkylien asuttavuus tulisi turvata sellaisille jotka haluavat asua kylissä. Tämä edellyttää ymmärrystä siitä, että ihmiset tekevät elämästään riittävän hyvää laadullisesti eri tavoilla erilaisissa ympäristöissä.

Vuosi-ikäluokasta noin neljäsosa nuorista miehistä ei suorita varusmies- tai siviilipalvelusta. Palveluksen määräaikaisissa tai pysyvissä vapautuksissa sekä palveluksen keskeytyksissä mielenterveydelliset syyt nousevat merkittävään asemaan. Palveluksen ulkopuolelle jääneiden miesten tuen tarve ei ole jäänyt viranomaisilta huomaamatta, mutta mikään taho ei ole aikaisemmin tuntunut olevan vastuussa näistä miehistä. Tutkimuksessa tarkasteltiin varusmies- ja siviilipalveluksen ulkopuolelle määrättyjen nuorten miesten psykososiaalista hyvinvointia sekä tutkittiin tälle kohderyhmälle kehitetyn Time Out! Aikalisä! Elämä raiteilleen tukipalvelun vaikuttavuutta. Vaikuttavuustutkimus toteutettiin satunnaistetulla koeasetelmalla. Tutkimukseen osallistui yhteensä 356 palveluksen ulkopuolelle sekä 440 palvelukseen määrättyä helsinkiläistä ja vantaalaista nuorta miestä. Ongelmien kasautuminen on yleistä varusmies- tai siviilipalveluksen ulkopuolle määrätyille miehille Tutkimus osoitti, että varusmies- tai siviilipalveluksen ulkopuolelle määrätyt miehet erosivat taustoiltaan, elämäntavoiltaan ja -tilanteeltaan sekä psykososiaaliselta hyvinvoinniltaan merkittävästi palvelukseen määrätyistä miehistä. Palveluksen ulkopuolelle jääneet miehet olivat jo lapsuusajan elinolojen suhteen lähtökohtaisesti palvelukseen määrättyjä miehiä heikommassa asemassa. Aikuisikään päästyään heidän tielleen oli kasautunut palvelukseen määrättyjä enemmän erilaisia psyykkisiä ja sosiaalisia ongelmia: päihteiden ongelmakäyttöä, taloudellisia ongelmia, työttömyyttä, asunnottomuutta ja psyykkistä oireilua. Kolmasosa palveluksen ulkopuolelle määrätyistä miehistä oli joskus elämänsä aikana vakavasti harkinnut itsemurhaa. Time Out! Aikalisä! Elämä raiteilleen -tukipalvelu edistää nuorten miesten psykososiaalista hyvinvointia Time Out! Aikalisä! Elämä raiteilleen tukipalvelulla oli positiivinen vaikutus nuorten miesten elämään. Tukipalvelu tavoitti erityisesti psyykkisesti oireilevia nuoria miehiä, joille oli kasautunut erilaisia ongelmia. Miehiä, joille oli kasautunut eniten ongelmia ei kuitenkaan pystytty tavoittamaan ollenkaan. Nuoret miehet tarvitsevat kokonaisvaltaista tukea Varusmies- ja siviilipalveluksen ulkopuolelle määrätyt miehet muodostavat tärkeän kohderyhmän psykososiaalisten ongelmien ja itsemurhien ehkäisyssä. Terveydenhuollon henkilöstön tulee olla tietoinen mielenterveysongelmien ja itsemurhakäyttäytymisen sosiaalisista riskitekijöistä. Nuorten ehkäisevässä työssä tulee kiinnittää erityistä huomiota toimiviin sosiaalisiin suhteisiin. Myös lapsuusajan riskitekijöiden - kuten vanhempien alkoholi- tai mielenterveysongelmien - varhainen tunnistaminen ja tuen tarjoaminen on tärkeää. Ongelmien kasautuminen asettaa haasteen nuorille suunnattujen tukitoimien kehittämiselle. Ongelmien kasautuessa on nuorta pystyttävä tukemaan laaja-alaisesti ja kokonaisvaltaisesti, ei yhden tietyn oireen tai ongelmakäyttäytymisen kautta. Time Out! Aikalisä! Elämä raiteilleen tukipalvelu on hyvä esimerkki nuorille miehille kehitetystä kokonaisvaltaisesta interventiosta. Pienelläkin tuella ja avulla voi olla positiivinen vaikutus nuoren miehen elämään. Tutkimus toi esille tuen tarpeessa olevien nuorten miesten tavoittamiseen liittyvät haasteet. Kutsunnat tarjoavat ainutlaatuisen väylän tavoittaa nuoret miehet kokonaisena ikäluokkana. Tätä nuoren ja yhteiskunnan kohtaamista tulee käyttää hyväksi psykososiaalisten ongelmien ennaltaehkäisyssä. Time Out! Aikalisä Elämä raiteilleen toimintamalli on tällä hetkellä käytössä noin 180 kunnassa kautta maan. Syksyn kutsunnoissa tukipalvelua on tarjottu yli 20 000 nuorelle miehelle. ; The purpose of this study was twofold: to investigate the psychosocial well-being of young men exempted from compulsory military or civil service and to assess the effects of the Time Out! Getting Life Back on Track support programme targeted at this group of men. The study involved a total of 356 men exempted from military or civil service and 440 young men conscripted for service in Helsinki and Vantaa in Finland. Men exempted from service were randomly assigned to an intervention group (n=182) and a control group (n=174). Respondents in the intervention group were offered a personal counsellor, a professional working in municipal social and health services and providing the support programme as part of their basic duties. The counsellors were specially trained for the intervention. The support programme was based on an interactional model for prevention. Together with the counsellor the men were able to discuss their current life situation, such as mental health, substance abuse and general well-being, as well as receive support and encouragement in resolving the situation. The research data were collected using questionnaires, interviews with the men and register data. Information on the implementation of the support programme was collected at different stages. A one-year follow-up survey was conducted. Men exempted from military or civil service differed significantly from conscripts in their background, living habits, life situation and psychosocial well-being. Compared with conscripts, they had already been in a more disadvantaged position with regard their childhood living conditions. In adulthood, they had met with a greater number of mental and social problems than conscripts: substance abuse, economic problems, unemployment, homelessness and mental distress. One third of the young men exempted from compulsory military or civil service reported serious suicidal ideation. Of the men with serious suicidal ideation, one third had attempted suicide. Various childhood adversities and current stressful life events and problems were associated with suicidal ideation. Accumulation of problems was characteristic for men exempted from service. In particular, the Time Out! Getting Life Back on Track support programme reached out to young men suffering from mental distress and an accumulation of problems. However, the men with the most problems could not be reached at all. At one-year follow-up psychological distress decreased in the intervention group more than in the control group. The intervention had no impact on young men s alcohol consumption, self-assessed quality of life, problem accumulation, self-confidence or contentment. Men exempted from compulsory military or civil service comprise an important target group in the prevention of psychosocial problems or suicide. Health service providers should be well aware of social factors that may elevate the risk of mental ill-health or suicidal behaviours. Supporting a healthy network of family and peer relationships should be an important issue in preventive activities among young people. Further, it is important to be aware of early risk indicators such as maternal or paternal alcohol-related or mental health problems. The accumulation of problems poses a challenge for the development of interventions targeted at young people. The Time out! Getting Life Back on Track support programme is a good example of a comprehensive intervention for young men. Even small-scale support can have a positive impact on the general well-being of young men. This study highlights the complexity of adherence in psychosocial interventions. Young men who do not comply with preventive interventions are a heterogeneous group. The need for support may vary widely - even within an identified risk group. Reaching out to young men at risk involves intense activity among service providers.

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage, profitabilitas dan proporsi komisaris independen terhadap tax avoidance. Variabel independen yang digunakan dalam penelitian ini adalah ukuran perusahaan, leverage, profitabilitas dan proporsi komisaris independen. Sedangkan variabel dependen dalam penelitian ini adalah tax avoidance yang diukur menggunakan Effective Tax Rate (ETR).Populasi penelitian ini berjumlah 48 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Penentuan sampel penelitian menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 25 perusahaan atau 75 sampel penelitian. Metode penelitian yang digunakan adalah metode analisis deskriptif dengan analisis regresi linear berganda dan menggunakan alat bantu SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel ukuran perusahaan, leverage dan proporsi komisaris independen tidak berpengaruh terhadap tax avoidance. Sedangkan profitabilitas berpengaruh negatif signifikan terhadap tax avoidance.Kata Kunci: Ukuran Perusahaan, Leverage, Profitabilitas, Proporsi Komisaris Independen, Tax Avoidance.DAFTAR PUSTAKAAgusti, W. Y. (2014). Pengaruh Profitabilitas, Leverage, dan Corporate Governance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahu 2009-2012). Jurnal Akuntansi, 2(3), 1–22.Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.Andriyanto, H. N. (2015). Pengaruh Return On Assets, Leverage, Corporate Governance, dan Sales Growth terhadap Tax Efficience Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012. 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Organisasi Kesehatan Dunia (World Health Organization-WHO) di dalam laporannya di tahun 2014 mencatat bahwa di tahun 2012 penyakit kanker telah menjadi penyebab kematian dari 8.2 juta orang. Angka ini kemungkinan jauh lebih rendah dari kenyataannya, mengingat pelayanan medis belum menjangkau sebagian besar penduduk dunia. Berjuta-juta kasus kemungkinan juga tidak terdata keberadaannya. WHO juga merekam adanya 14 juta penderita kanker di tahun yang sama. Jumlah ini diprediksi akan meningkat 70 persen dalam kurun waktu dua puluh tahun ke depan. Organisasi ini tidak bisa menggambarkan bagaimana berbahayanya penyakit ini. Kanker adalah salah satu penyakit yang kompleks yang diinisiasi oleh terjadinya kontak antara tubuh manusia dengan beragam wujud karsinogen (racun), yang mungkin saja terjadi secara alamiah, melalui makanan, atau karena kebiasaan yang menjadi pilihan seseorang secara pribadi, seperti misalnya merokok. Menurut WHO, kontak manusia dengan karsinogen bisa terjadi secara langsung maupun tidak langsung, dalam wujud interaksi fisik (sinar ultraviolet), kimia (zat kimia dalam asap rokok), dan biologis (virus). Walau kita tidak bisa menunjukan penyebab tunggal terjadinya kanker, kontak seseorang dengan bahan atau zat beracun berkaitan erat dengan kualitas lingkungan dimana yang bersangkutan tinggal. Ini menyiratkan bahwa lingkungan harus direncanakan serta dibangun berdasarkan strategi yang berorientasikan pada ide ''anti-kanker.' Sikap ini wajib diambil sebagai bagian penting dari keseluruhan perubahan yang seyogyanya dilaksanakan terhadap lingkungan binaan. Kebijakan dan parktek yang bernafaskan konsepsi ini harus dilaksanakan secara simultan dalam setiap kesempatan dan pada setiap elemen kota. Komponen spasial yang paling penting diperhatikan pada konteks ini termasuk lingkungan perumahan; ruang-ruang kecil dimana kita memarkir kendaraan; taman-taman kota dimana kita memanfaatkan waktu bersama keluarga di akhir pekan; jalan yang kita lewati dalam keseharian; infrastruktur sosial dimana kita berada untuk berbagai kepentingan; ruang publik dimana penduduk kota berinteraksi sebagai sebuah kesatuan komunitas.Bebargai bahaya akan muncul ketika pemanfaatan lingkungan binaan (baik yg ditata maupun tidak), bersama dengan pola tingkah laku warga masyarakat perkotaan, telah memaksa kita menghirup udara yang terpolusi; meminum air yang terkontaminasi; menderita karena taman-taman kota telah disusupi kendaraan bermotor yang menyebabkan terbuangnya gas finil hidrocarbon ke dalam taman. Ruang terbuka ini seharusnya terbebas dari segala wujud gas beracun; meminum air tanah yang dikontaminasi oleh polutan yang dibuang secara sembarangan oleh beragam industri. Kontaminasi ini juga telah merambah ke air yang dimanfaatkan untuk produksi bahan pangan yang kita konsumsi dalam keseharian.Namun, tidak bisa dipungkiri jika keberadaan penyakit kanker pada tubuh seseorang juga tergantung dari gaya hidup yang dijalaninya. Ini berkaitan dengan bagaimana dan kapan kita makan; bagaimana pola istirahat (tidur) yang dimiliki; bagaimana seseorang mengontrol kondisi kesehatan psikologisnya; bagaimana kita bergerak dari satu tempat ke tempat satunya, dan lain-lain. Tetapi ketika kita berkeinginan untuk menangani permasalahan ini secara benar dari kaca mata pengaturan lingkungan binaan, kita harus mempertanyakan "Bisakah perencanaan berkontribusi dalam menciptakan lingkungan yang sehat?" Jika jawabannya adalah "ya," maka metode analisis, kebijakan, cara implementasi dan pengendaliannya, juga harus ditetapkan, jika memang belum ada. Dalam teorinya perencanaan didedikasikan untuk kebaikan masyarakat yang diaturnya, termasuk status kesehatan mereka. Namun di dalam prakteknya, kita harus awas, karena perencanaan merupakan sebuah mekanisme kenegaraan yang kemunculannya seringkali merupakan hasil koalisi dengan para pemilik modal. Seperti diketahui bersama, bisnis (kepentingan ekonomi) lebih sering keluar sebagai pemenang dibanding kebutuhan orang banyak. Namun ketika lingkungan tercemari, bisa dipastikan jika perencanaan memiliki peran serta tanggung jawab yang mutlak. Atau secara gamblang bisa dinyatakan perencanaan tidak melakukan tugas yang seharusnya diembannya. Situasi ini bisa disebabkan oleh beragam alasan, misalnya kurangnya sumber daya finansial; praktek-praktek korupsi dalam proses pengeluaran ijin membangun ataupun ijin operasional lainnya; minimnya pengaturan serta pengendalian; absennya pengaturan densitas (kepadatan) di daerah; tata aturan zonasi yang selalu memberi peluang untuk negosiasi dan tawar-menawar; tidak tepatnya kebijakan yang diberlakukan; tidak adanya perhatian terhadap praktek-praktek perencanaan yang sudah dibuktikan keberhasilannya dan sudah diterapkan di level gobal. Perlu juga dipahami disini jika masyarakat bukan selalu objek pasif. Mereka memiliki pilihan dan bisa memilih. Apakah mereka memilih untuk mengekspose dirinya terhadap beragam polutan? Atau kemungkinan sebagian dari mereka memang tidak memiliki pilihan, selain menerima polusi lingkungan sebagai bagian dari kehidupan kesehariannya. Atau kelompok yang lain lagi memutuskan untuk membuat pilihan, bagaimana berhadapan dengan polutan serta menghindari interaksi dengan cara apapun. Berbagai kota di dunia telah memberi perhatian besar terhadap pembangunan lingkungan yang sehat. Sikap ini secara mendasar merupakan langkah yang tepat, termasuk juga jika dikaji dari perspektif bisnis (ekonomi). Transportasi yang bersih dan efisien serta perencanaan yang sudah mapan, selain berdampak positif terhadap elemen-elemen kota juga akan mendorong pertumbuhan ekonomi. Oleh karenanya, di negara-negara maju, pola pendekatan semacam ini telah diakomodasi sebagai elemen esensial dan diterima sebagai bagian dari kebijakan perencanaan, serta diprioritaskan sebelum pertimbangan-pertimbangan lainnya. Proses globalisasi yang telah menjadi motor kemunculan dari 'informational class of labour' (Castells) atau yang disebut sebagai the 'creative class' oleh Richard Florida, telah secara jelas mengindikasikan ke kita bahwa kota-kota yang memberi perhatian terhadap lingkungan dan pelestarian kebudayaan menunjukan kesusksesan dalam pembangunannya, sedangkan yang tidak melakukannya berada pada posisi yang sebaliknya. Tidak ada satupun orang di muka bumi ini yang berkeinginan bekerja di lingkungan yang kotor dan terpolusi. Jika sebuah satuan kedaerahan mencanangkan untuk mengundang para pekerja yang berkulitas, rencana ini akan sangat tergantung dari tersedianya lingkungan yang berkualitas, selain adanya proses branding yang menjadi bagian penting dalam berkompetisi di dunia global. Dalam hal ini, beragam pertimbangan penting yang akan berpengaruh, seperti misalnya: dimanakah funsi-fungsi industri akan ditempatkan sehingga karsinogen yang diproduksi akan diserap secara internal dan tidak dibuang ke tanah, udara, dan air yang menjadi sumber kehidupan bagi kita semua?; dimanakah rumah masa dpean akan dilokasikan?; dimana infrastruktur sosial: rumah sakit, sekolah, kantor-kantor publik, dan lain-lain akan direncanakan?; Kapankah pengaturan dan pengendalian kendaraan bermotor akan diimplementasikan, seperti halnya yang sudah diterapkan di berbagai kota di dunia?; Kapankah tata aturan di jalan raya, pemanfaatan jalan raya oleh para pengendara dengan cara yang seolah-olah tidak ada aturan, parkir yang tidak terkontrol, serta pelanggaran-pelanggaran lainnya akan dikendalikan seperti halnya proses pengecekan surat ijin mengemudi? Jawaban atas pertanyaan-pertanyaan di atas tidak hanya berkenaan dengan pembangunan serta penataan keruangan fisik semata, tetapi membutuhkan perencanaan yang inklusif yang juga secara bersamaan merangkul pendekatan tingkah laku. Konsepsi terakhir ini sangatlah penting karena kualitas sebuah tempat tidak bisa dipisahkan, baik dari gaya hidup masyarakat lokal yang diakmodasinya maupun komunitas internasional yang menjadi salah satu faktor penentu, khususnya dalam peran mereka sebagai penyedia sumber daya finansial dan investasi. Selain itu, perencanaan semacam ini tidak bisa jika hanya difokuskan pada usaha pengimplementasian pemerintahan kota yang ketat, tetapi juga perlu diatur secara hukum. Dengan kata lain, mekanismenya harus dilengkapi dengan sanksi-sanksi yang jelas, bagaiman pelanggaran yang kemungkinan terjadi akan ditindak. Semua proposisi yang diajukan disini bersifat nyata dan sangat memungkinkan untuk dilaksanakan, dan bukan sesuatu yang hanya bisa digambarkan sebagai angan-angan semata. Dalam edisi Jurnal Ruang-Space ini, dipublikasi 7 artikel. Artikel pertama oleh Wahyudi Arimbawa, yang membicarakan tentang peranan yang berpotensi untuk diampu oleh desa adat dalam mengendalikan pemanfaatan lahan di Desa Jatiluwih. Tujuan akhir studi adalah membangun sistem pengelolaan tataguna lahan untuk desa ini. Artikel kedua ditulis oleh Anak Agung Gde Sutrisna, yang mengevaluasi bagaimana bhisama kesucian pura - kebijakan lokal yang mengatur pembangunan di zona lindung di sekitar pura - telah dilanggar, khususnya dalam kasus Pura Dang Kahyangan di area pariwisata Kuta Selatan, Kabupaten Badung-Bali. Artikel ini juga menginvestigasi dampak positif dan negatif dari beragam pelanggaran yang terjadi. Artikel ketiga disusun oleh Anak Agung Aritama, yang mendiskusikan keberadaan media penanda yang tidak terkendalikan dan telah merusak image kota, seperti yang terjadi di sepanjang Koridor Jalan Hayam Wuruk, Kota Denpasar. Artikel ini fokus pada pemahaman faktor-faktor yang berkontribusi dalam pemunculan permasalahan ini.Artikel keempat disusun oleh Agus Dharmaputra, yang berjalan beriringan dengan ide pengaturan pembangunan fungsi komersial di kota. Sebagai langkah awal, artikel ini menstudi beragam pertimbangan yang diterapkan sebelum lokasi sebuah minimarket (studi kasus yang diambil)- bisa difinalisasi oleh pelaku bisnis, dan juga sebelum berkas ijin mendirikan bangunan diajukan ke pemerintah. Artikel kelima ditulis oleh Doddy Kastamayasa, sebuah studi tentang layout keruangan Banjar Ujung, sebuah kampung nelayan yang terletak di Kabupaten Karangasem, bagian timur Bali, pasca diterpanya komunitas ini oleh beragam bencana alam. Permukiman ini telah mengalami kerusakan, dampak dari meletusnya Gunung Agung di tahun 1963, dan bencana erosi serta abrasi dalam kurun waktu tiga tahun, dari tahun 1997 sampai dengan 1999. Artikel keenam ditulis oleh Anak Agung Mahendra berkenaan dengan konservasi ruang publik, salah satu potensi pengembangan industri kepariwisataan di Desa Kendran, Kabupaten Gianyar. Desa ini ditunjuk sebagai salah satu destinasi wisata desa, proposisi yang disambut dengan antusiasme tinggi oleh Kabupaten Gianyar. Artikel terakhir disusun oleh Ngakan Juliastika, yang mendiskusikan tentang permasalahan terkait pembangunan perumahan oleh para pengembang, dengan memprioritaskan keuntungan ekonomi di atas konformansi terhadap tata aturan yang ada. Beranjak dari situasi ini, penulis merangkum tujuh set strategi penting yang telah diterapkan oleh para pengembang, dan diimplementasikan dalam tujuh kasus pembangunan perumahan yang berbeda. In its 2014 report, the World Health Organisation (WHO) stated that cancers had been responsible for the death of 8.2 million people in 2012. This is probably a massive underestimation, since poverty and medical services are not available to a multitude of people. Millions of cases therefore are likely to go unrecorded. There were 14 million new cases encountered in the same year. This United Nations Agency cannot see this figure reducing any time soon. The number is instead forecast to climb by 70% in twenty years time. While this agency cannot sufficiently stress how life threathening cancer is, nonetheless it is a complex medical condition whose origin can be traced to human exposure to carcinogens, some environmental, some dietary, and some self inflicted such as smoking. In its report, the WHO states that cancer is a result of an excessive exposure to three forms of poisons, both directly and indirectly, including physical, chemical and biological carcinogens. While one cannot determine a singular cause, human contact with those carcinogens is undoubtedly associated with the quality of the environment people inhabit. This implies at least in part, that any environmentally generated cancers must be addressed and overcome by incorporating anti-cancer strategies. These represent essential practice as part of the totality of existing and planned changes to the built environment. Both policies and practices should be rigorously implemented at all scales and urban forms. This of course includes most importantly the immediate environment of housing –the ancillary spaces where we park our cars; spend our family time over the weekend; the roads we commute on daily, the social infrastructures we inhabit for various reasons, and the public spaces where we interact with other members of the community. The danger begins when the organisation of this living environment, together with the patterns of individual behaviour associated with it, forces us to breath polluted air; to drink contaminated water; to suffer the encroachment into public parks by vehicles contributing cancerous phenyl-hydrocarbons into the very spaces people go to avoid them; having to drink groundwater contaminated by the pollution of the earth by industry, and hence the very water deployed in the processes of food production. There is no doubt that cancer is to a large extent dependent upon the life style we choose. How and when we eat, how we sleep, how we manage our psychological state, how we move around etc. But in order to address the problem correctly from an environmental standpoint, we must consider the question "can planning contribute to the creation of a healthy living environment?'' If so, what methods of analysis, policy, implementation, and policing should be set in place, if these are not in place already? In theory, planning works for the good of the people, including preserving their health. In practice we must retain a healthy dose of suspicion, since planning is a servo mechanism of the state, and in most instances the state works for private capital. So business usually triumphs in the face of the popular demands of the people. But when the environment becomes polluted it is unquestionable that planning plays a significant role by default. Bluntly stated it is not doing what it is supposed to do. This situation has many causes – lack of funding, corrupt practices that are always associated with development permissions, inadequate legislation, the absence of appropriate density controls, negotiable zoning regulation, improper policing, or simply ignorance of contemporary planning practices and global best practice. Nevertheless, people are not always passive victims. They also make choices as to whether or not they expose themselves to pollutants. Some may have no other option but to accept environmental pollution as part of their daily life. Others however may make choices as to how to deal with it, and avoid exposure at all cost. Many cities have placed a great stress on the creation of a healthy living environment. Paradoxically, this is also good for business since clean and efficient transport and a highly regulated planning system are good for everyone. The idea is now adopted as an essential and accepted part of planning policies and given priority over many other considerations in the developed world. The processes of globalisation and the rise of an 'informational class of labour' (Castells) or what Richard Florida calls 'the Ceative Class' has demonstrated without a doubt that those cities that stress environment and cultural services succeed where others fail. Nobody wants to work in a polluted and filthy environment. So attracting high quality workers is highly dependent on the production of a high quality environment and the branding process now essential to urban competition. In this context many concerns come to the force, such as: where are all types of industry to be located in order to guarantee that the carcinogens they produce will be internally absorbed and not dumped into the land, air or water that nourish us? Where are future homes to be located ? Where should the social infrastructure: schools, hospitals, public offices, etc be planned? How should existing planning standards be upgraded to accommodate new open spaces and to compenstate for the incredible current lack of provision for the populace? When will the proper policing and management of motor vehicles be implemented as it is in countless other cities? When will the implementation of road rules, reckless driving, uncontrolled parking and other offences be given equal status to checking driving licenses? The answer however is not merely a matter of establishing a sound physical and spatial plan, but rather an inclusive one embracing human behavioural approaches all together. The latter is of paramount importance as the quality of a place cannot be disconnected either from the lifestyles of the community it accommodates or the international community it depends on for finance and investment. How such necessary planning should be imposed not only implies more rigorous urban governance, but the proper and extensive application of the laws that exist today. None of the above is imaginary. In this issue of Ruang-Space Journal 7 articles are published. The first one is by Wahyudi Arimbawa. It talks about the potential roled played by the desa adat institution in controlling land utilization in Jatiluwih Village. The final objective of this study is to develop a system of land use management for this village. The second article is written by Anak Agung Gde Sutrisna. This research evaluates how the bhisama kesucian pura - local guidelines for development within the protective zone surrounding a temple - has been violated, especially in the case of Dang Kahyangan temples located in a touristy area of South Kuta District, Badung Regency-Bali. This article also investigates the impacts such violations have, both negatively and positively. The third article is authored by Anak Agung Aritama. It discusses the uncontrolled presence of urban signage to a level that ruins the image of a town, as is observed when one walks along the Hayam Wuruk Corridor of Denpasar Kota. The article focuses on the comprehension of factors leading to the overall lack of control that generates such chaotic effects. The fourth article is by Agus Dharmaputra. It supports the idea of regulating the development of commercial functions in an urban area. This article offers a preliminary study of considerations used before the location for any minimarket - the commercial functions taken as case studies - is finalized by owners, prior to building permit application to the government. The fifth article is authored by Doddy Kastamayasa. This is a study of a post natural disaster fishing settlement of Ujung Neighborhood in Karangasem Regency on the eastern coast of Bali Island. This settlement was badly hit by the eruption of Mount Agung in 1963. It was then also eroded by significant storms and resultant erosion abrasions over three years from 1997 up to 1999. The sixth article is documented by Anak Agung Mahendra, which is about the conservation of public spaces of Kendran Village in Gianyar Regency. This study is necessary as the village is denoted as the mext rural tourism destination , a proposition which has been accepted with enthusiasm by Gianyar Regency. The last article is written by Ngakan Juliastika. It discusses problems associated with developers decision to focus more on generating profits rather than conforming to the housing development guidelines and policies that have been established. Taking this situation as a point of departure, this paper suggests seven sets of strategies implemented by various developers at seven different housing developments.

ABSTRAKPenelitian ini memiliki tujuan untuk mengetahui pengaruh ukuran perusahaan, kepemilikan institusional, growth opportunity dan profitabilitas terhadap konservatisme akuntansi pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam pemilihan sampel adalah purposive sampling dan diperoleh 95 sampel dari 19 perusahaan yang telah memenuhi kriteria sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan SPSS 22.Hasil penelitian ini menyatakan bahwa: (1) ukuran perusahaan berpengaruh negatif tidak signifikan terhadap konservatisme akuntansi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (2) kepemilikan institusional berpengaruh positif tidak signifikan terhadap konservatisme akuntansi pada Perusahaan Subsektor Makanan dan Minuman Yang terdaftar di Bursa Efek Indonesia (3) growth opportunity berpengaruh positif tidak signifikan terhadap konservatisme akuntansi pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia dan yang terakhir profitabilitas berpengaruh positif signifikan terhadap konservatisme akuntansi. (4) profitabilitas berpengaruh positif signifikan terhadap konservatisme akuntansi pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia dan yang terakhir profitabilitas berpengaruh positif signifikan terhadap konservatisme akuntansi. Kata Kunci : Ukuran perusahaan, Kepemilikan institusional, Growth opportunity, profitabilitas DAFTAR PUSTAKA Abdurrahman M A, dan Ermawati W J. (2018). Pengaruh Leverage, Financial Distress dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Pertambangan di Indonesia Tahun 2013-2017. Jurnal Management dan Organisasi (JMO), 9 (3).Agustin, Fitriyah. (2007). Pengukuran Kinerja Keuangan Daerah (Studi pada Pemerintah Daerah Kabupaten Blitar). Skripsi Fakultas Ekonomi Universitas Muhammadiyah Malang. Tidak Dipublikasikan.Agustina, dkk. (2016). Akuntansi Konservatisme Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 2 (1). Sekolah tinggi Ilmu Ekonomi Mikroskil. 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On 2017 August 17 a binary neutron star coalescence candidate (later designated GW170817) with merger time 12:41:04 UTC was observed through gravitational waves by the Advanced LIGO and Advanced Virgo detectors. The Fermi Gamma-ray Burst Monitor independently detected a gamma-ray burst (GRB 170817A) with a time delay of similar to 1.7 s with respect to the merger time. From the gravitational-wave signal, the source was initially localized to a sky region of 31 deg(2) at a luminosity distance of 40(-8)(+8) Mpc and with component masses consistent with neutron stars. The component masses were later measured to be in the range 0.86 to 2.26 M-circle dot. An extensive observing campaign was launched across the electromagnetic spectrum leading to the discovery of a bright optical transient (SSS17a, now with the IAU identification of AT 2017gfo) in NGC 4993 (at similar to 40 Mpc) less than 11 hours after the merger by the One-Meter, Two Hemisphere (1M2H) team using the 1 m Swope Telescope. The optical transient was independently detected by multiple teams within an hour. Subsequent observations targeted the object and its environment. Early ultraviolet observations revealed a blue transient that faded within 48 hours. Optical and infrared observations showed a redward evolution over similar to 10 days. Following early non-detections, X-ray and radio emission were discovered at the transient's position similar to 9 and similar to 16 days, respectively, after the merger. Both the X-ray and radio emission likely arise from a physical process that is distinct from the one that generates the UV/optical/near-infrared emission. No ultra-high-energy gamma-rays and no neutrino candidates consistent with the source were found in follow-up searches. These observations support the hypothesis that GW170817 was produced by the merger of two neutron stars in NGC4993 followed by a short gamma-ray burst (GRB 170817A) and a kilonova/macronova powered by the radioactive decay of r-process nuclei synthesized in the ejecta. ; Kavli Foundation; Danish National Research Foundation; Niels Bohr International Academy; DARK Cosmology Centre; NSF [AST-1518052, AST-141242, AST-1411763, AST-1714498, AST-1517649, PHY-1607291, AST-1412421, AST-1313484]; Gordon AMP; Betty Moore Foundation; Heising-Simons Foundation; Alfred P. Sloan Foundation; David and Lucile Packard Foundation; DNRF; UCMEXUS-CONACYT; NASA - Space Telescope Science Institute [HST-HF-51348.001, HST-HF-51373.001]; NASA [NAS5-26555, NNX15AE50G, NNX16AC22G, NAS5-00136, NNX08AR22G, NNX12AR65G, NNX14AM74G, NNX12AR55G, NNM13AA43C, NNM11AA01A, NNX15AE60G, PF6-170148, PF7-180162]; INAF; INFN; ASI [I/028/12/2]; Centre National de la Recherche Scientifique (CNRS), France; Commissariat a l'energie atomique et aux energies alternatives (CEA), France; Commission Europeenne (FEDER), France; Commission Europeenne, France; Institut Universitaire de France (IUF), France; IdEx, France; Sorbonne Paris Cite, France [ANR-10-LABX-0023, ANR-11-IDEX-0005-02]; Labex OCEVU, France [ANR-11-LABX-0060]; A*MIDEX, France [ANR-11-IDEX-0001-02]; Region Ile-de-France (DIM-ACAV), France; Region Alsace (CPER), France; Region Provence-Alpes-Cite d'Azur, France; Departement du Var and Ville de La Seyne-sur-Mer, France; Bundesministerium fur Bildung und Forschung (BMBF), Germany; Istituto Nazionale di Fisica Nucleare (INFN), Italy; Nederlandse organisatie voor Wetenschappelijk Onderzoek (NWO), the Netherlands; Council of the President of the Russian Federation, Russia; National Authority for Scientific Research (ANCS), Romania; Ministerio de Economia y Competitividad (MINECO): Plan Estatal de Investigacion (MINECO/FEDER), Spain [FPA2015-65150-C3-1-P, FPA2015-65150-C3-2-P, FPA2015-65150-C3-3-P]; Severo Ochoa Centre of Excellence and MultiDark Consolider (MINECO), Spain; Prometeo program (Generalitat Valenciana), Spain; Grisolia program (Generalitat Valenciana), Spain; Ministry of Higher Education, Scientific Research and Professional Training, Morocco; National Basic Research Program (973 Program) of China [2013CB834901, 2013CB834900, 2013CB834903]; Chinese Polar Environment Comprehensive Investigation AMP; Assessment Program [CHINARE2016-02-03-05]; Tsinghua University; Nanjing University; Beijing Normal University; University of New South Wales; Texas AM University; Australian Antarctic Division; National Collaborative Research Infrastructure Strategy (NCRIS) of Australia; Chinese Academy of Sciences through Center for Astronomical Mega-Science; National Astronomical Observatory of China (NAOC); Argentina-Comision Nacional de Energia Atomica; Agencia Nacional de Promocion Cientifica y Tecnologica (ANPCyT); Consejo Nacional de Investigaciones Cientificas y Tecnicas (CONICET); Gobierno de la Provincia de Mendoza; Municipalidad de Malargue; NDM Holdings and Valle Las Lenas; Australia-the Australian Research Council; Brazil-Conselho Nacional de Desenvolvimento Cientifico e Tecnologico (CNPq); Financiadora de Estudos e Projetos (FINEP); Fundacao de Amparo a Pesquisa do Estado de Rio de Janeiro (FAPERJ); Sao Paulo Research Foundation (FAPESP) [2010/07359-6, 1999/05404-3]; Ministerio da Ciencia, Tecnologia, Inovacoes e Comunicacoes (MCTIC); Czech Republic [MSMT CR LG15014, LO1305, LM2015038, CZ.02.1.01/0.0/0.0/16_013/0001402]; France-Centre de Calcul IN2P3/CNRS; 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Universidad Nacional Autonoma de Mexico (UNAM); PAPIIT DGAPA-UNAM; Netherlands - Ministerie van Onderwijs, Cultuur en Wetenschap; Nederlandse Organisatie voor Wetenschappelijk Onderzoek (NWO); Stichting voor Fundamenteel Onderzoek der Materie (FOM); Poland-National Centre for Research and Development [ERA-NET-ASPERA/01/11, ERA-NET-ASPERA/02/11]; National Science Centre [2013/08/M/ST9/00322, 2013/08/M/ST9/00728, HARMONIA 5-2013/10/M/ST9/00062, UMO-2016/22/M/ST9/00198]; Portugal-Portuguese national funds; FEDER within Programa Operacional Factores de Competitividade through Fundacao para a Ciencia e a Tecnologia (COMPETE); Romania-Romanian Authority for Scientific Research ANCS; CNDI-UEFISCDI [20/2012, 194/2012, PN 16 42 01 02]; Slovenia-Slovenian Research Agency; Spain-Comunidad de Madrid; Fondo Europeo de Desarrollo Regional (FEDER); Ministerio de Economia y Competitividad; Xunta de Galicia; European Community 7th Framework Program [FP7-PEOPLE-2012-IEF-328826]; USA-Department of Energy [DE-AC02-07CH11359, DE-FR02-04ER41300, DE-FG02-99ER41107, DE-SC0011689]; National Science Foundation [0450696]; Grainger Foundation; Marie Curie-IRSES/EPLANET; European Particle Physics Latin American Network; European Union 7th Framework Program [PIRSES-2009-GA-246806]; European Union's Horizon research and innovation programme [646623]; UNESCO; Australian Research Council [FT150100099, FL15010014]; Australian Research Council; Australian Government; Australian Government (NCRIS); Western Australian and Australian Governments; National Collaborative Research Infrastructure Strategy; Australian Research Council Centre of Excellence for All-sky Astrophysics in 3D (ASTRO 3D) [CE170100013]; Spanish Ministry [AYA 2015-71718-R]; Junta de Andalucia Proyecto de Excelencia [TIC-2839]; National Research Foundation [NRF-2015R1A2A1A01006870, DGE-1144469]; Korea Basic Science Research Program [NRF2014R1A6A3A03057484, NRF-2015R1D1A4A01020961]; Consejo Nacional de Ciencia y Tecnologia (Mexico) through Laboratorios Nacionales Program (Mexico); Instituto de Astrofisica de Andalucia (IAA-CSIC, Spain); 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California Institute of Technology; Alexander von Humboldt Sofja Kovalevskaja Award; FONDECYT [3160504]; US NSF [AST-1311862]; Quantum Universe I-Core program; Kimmel award; IRC [GOIPG/2017/1525]; Australian Research Council CAASTRO [CE110001020, FT160100028]; Millennium Science Initiative [IC120009]; NASA through Fermi-GBM; Bundesministerium fur Bildung und Forschung (BMBF) via Deutsches Zentrum fur Luft und Raumfahrt (DLR) [50 QV 0301]; Bundesministeriums fur Wirtschaft und Technologie (BMWi) through DLR [50 OG 1101]; Science Foundation Ireland [12/IP/1288]; NASA (United States); DOE (United States); CEA/Irfu (France); IN2P3/CNRS (France); ASI (Italy); INFN (Italy); MEXT (Japan); KEK (Japan); JAXA (Japan); K.A. Wallenberg Foundation; Swedish Research Council; National Space Board (Sweden); INAF (Italy); CNES (France); DOE [DE-AC02-76SF00515]; Office of Naval Research [N00014-07-C0147]; National Science Foundation under University Radio Observatory [AST-1139963, AST-1139974]; ESO Telescopes at the Paranal Observatory [099.D-0382, 099.D-0622, 099.D-0191, 099.D-0116]; REM telescope at the ESO La Silla Observatory [35020]; Department of University and Research (MIUR); Italian Space Agency (ASI); Autonomous Region of Sardinia (RAS); National Institute for Astrophysics (INAF); BIC [114332KYSB20160007]; Hundred Talent Program; Chinese Academy of Sciences [KJZD-EW-M06]; National Natural Science Foundation of China [11673062]; Oversea Talent Program of Yunnan Province; STFC (Science and Technology Facilities Council); Slovenian Research Agency [P1-0188]; Sorbonne Paris Cite [ANR-10-LABX-0023, ANR-11-IDEX-0005-02]; JSPS [15H05437]; JST Consortia; GROWTH (Global Relay of Observatories Watching Transients Happen) - National Science Foundation under PIRE [1545949]; California Institute of Technology (USA); University of Maryland College Park (USA); University of Wisconsin-Milwaukee (USA); Texas Tech University (USA); San Diego State University (USA); Los Alamos National Laboratory (USA); Tokyo Institute of Technology (Japan); National Central University (Taiwan); Indian Institute of Astrophysics (India); Inter-University Center for Astronomy and Astrophysics (India); Weizmann Institute of Science (Israel); Oskar Klein Centre at Stockholm University (Sweden); Humboldt University (Germany); Liverpool John Moores University (UK); Planning and Budgeting Committee; Israel Science Foundation; Large Synoptic Survey Telescope Corporation; National Science Foundation CAREER [1455090]; ERC grant TReX; Naval Research Laboratory (NRL); NRL; Oxford Centre for Astrophysical Surveys; Hintze Family Charitable Foundation; Swedish Research Council (V.R.); Israel Science Foundation, Minerva, Israeli ministry of Science; US-Israel Binational Science Foundation; I-CORE of the Planning and Budgeting Committee; Swedish Research Council (VR) [2016 03657 3]; Swedish National Space Board [Dnr. 107/16]; Gravitational Radiation and Electromagnetic Astrophysical Transients (GREAT) - Swedish Research council (V.R.) [Dnr. 2016-06012]; Science and Engineering Research Board, Department of Science and Technology, India; Indo-US Science and Technology Foundation; US National Science Foundation (NSF); US Department of Energy Office of High-Energy Physics; Laboratory Directed Research and Development (LDRD) program of Los Alamos National Laboratory; Consejo Nacional de Ciencia y Tecnologia (CONACyT), Mexico [271051, 232656, 167281, 260378, 179588, 239762, 254964, 271737, 258865, 243290]; Red HAWC, Mexico; DGAPA-UNAM [RG100414, IN111315, IN111716-3, IA102715, 109916]; VIEP-BUAP; University of Wisconsin Alumni Research Foundation; Institute of Geophysics, Planetary Physics, and Signatures at Los Alamos National Laboratory; Polish Science Centre [DEC-2014/13/B/ST9/945]; German Ministry for Education and Research (BMBF); Max Planck Society; German Research Foundation (DFG); Alexander von Humboldt Foundation; Deutsche Forschungsgemeinschaft; French Ministry for Research; CNRS-IN2P3; Astroparticle Interdisciplinary Programme of the CNRS; U.K. Science and Technology Facilities Council (STFC); IPNP of the Charles University; Czech Science Foundation; Polish National Science Centre; South African Department of Science and Technology; National Research Foundation; University of Namibia; National Commission on Research, Science and Technology of Namibia (NCRST); Innsbruck University; Austrian Science Fund (FWF); Austrian Federal Ministry for Science, Research and Economy; University of Adelaide; Japan Society for the Promotion of Science; University of Amsterdam; EGI Federation; China National Space Administration (CNSA); Chinese Academy of Sciences (CAS) [XDB23040400]; Ministry of Science and Technology of China (MOST) [2016YFA0400800]; U.S. National Science Foundation-Office of Polar Programs; U.S. National Science Foundation-Physics Division; Grid Laboratory of Wisconsin (GLOW) grid infrastructure at the University of Wisconsin-Madison; Open Science Grid (OSG) grid infrastructure; U.S. Department of Energy; National Energy Research Scientific Computing Center; Louisiana Optical Network Initiative (LONI) grid computing resources; Natural Sciences and Engineering Research Council of Canada; WestGrid and Compute/Calcul Canada; Swedish Research Council, Sweden; Swedish Polar Research Secretariat, Sweden; Swedish National Infrastructure for Computing (SNIC), Sweden; Knut and Alice Wallenberg Foundation, Sweden; German Ministry for Education and Research (BMBF), Germany; Deutsche Forschungsgemeinschaft (DFG), Germany; Helmholtz Alliance for Astroparticle Physics (HAP), Germany; Initiative and Networking Fund of the Helmholtz Association, Germany; Fund for Scientific Research (FNRS-FWO); FWO Odysseus programme; Flanders Institute; Belgian Federal Science Policy Office (Belspo); Marsden Fund, New Zealand; Japan Society for Promotion of Science (JSPS); Swiss National Science Foundation (SNSF), Switzerland; National Research Foundation of Korea (NRF); Villum Fonden, Denmark; Danish National Research Foundation (DNRF), Denmark; Russian Science Foundation [15-1230015, 14-22-00271]; Science and Education Ministry of Kazakhstan [0075/GF4]; RUSTAVELI [FR/379/6-300/14]; ESA Denmark; ESA France; ESA Germany; ESA Italy; ESA Switzerland; ESA Spain; ESA Russia; ESA USA; CEA; CNES; DLR; ESA; INTA; OSTC; ASI/INAF [2013-025-R.1]; German INTEGRAL through DLR [50 OG 1101]; Spanish MINECO/FEDER [ESP2015-65712-C5-1-R]; RFBR [16-29-13009-ofi-m]; JSPS KAKENHI [JP16H02183, JP15H02075, JP15H02069, JP26800103, JP25800103]; Inter-University Cooperation Program of the MEXT; NINS program; Toyota Foundation [D11-R-0830]; Mitsubishi Foundation; Yamada Science Foundation; Inoue Foundation for Science; National Research Foundation of South Africa; NRF [2017R1A3A3001362]; KASI [2017-1-830-03]; Israel Science Foundation [541/17]; Council of Scientific and Industrial Research of India; Department of Science and Technology, India; Science AMP; Engineering Research Board (SERB), India; Ministry of Human Resource Development, India; Spanish Agencia Estatal de Investigacion; Vicepresidencia i Conselleria d'Innovacio Recerca i Turisme; Conselleria d'Educacio i Universitat del Govern de les Illes Balears; Conselleria d'Educacio Investigacio Cultura i Esport de la Generalitat Valenciana; National Science Centre of Poland; Swiss National Science Foundation (SNSF); Russian Foundation for Basic Research; Russian Science Foundation; European Commission; European Regional Development Funds (ERDF); Royal Society; Scottish Funding Council; Scottish Universities Physics Alliance; Hungarian Scientific Research Fund (OTKA); Lyon Institute of Origins (LIO); National Research, Development and Innovation Office Hungary (NKFI); National Research Foundation of Korea; Industry Canada and Province of Ontario through Ministry of Economic Development and Innovation; Natural Science and Engineering Research Council Canada; Canadian Institute for Advanced Research; Brazilian Ministry of Science, Technology, Innovations, and Communications; International Center for Theoretical Physics South American Institute for Fundamental Research (ICTP-SAIFR); Council of Hong Kong; National Natural Science Foundation of China (NSFC); Chinese Academy of Sciences (CAS); Ministry of Science and Technology of China (MOST); Leverhulme Trust; Research Corporation; Ministry of Science and Technology (MOST), Taiwan; RIKEN; MEXT; KAKENHI [JP 17H06362]; EVN [RP029]; European Union's Horizon 2020 research and innovation programme [653477]; ERC [647208]; Netherlands Organization for Scientific Research through NWO VIDI [639.042.612-Nissanke]; NWO TOP [62002444-Nissanke]; VISIR [60.A-9392]; [MOST104-2923-M-008-004-MY5]; [MOST106-2112-M-008-007] ; (1M2H) We thank J. McIver for alerting us to the LVC circular. We thank J. Mulchaey (Carnegie Observatories director), L. Infante (Las Campanas Observatory director), and the entire Las Campanas staff for their extreme dedication, professionalism, and excitement, all of which were critical in the discovery of the first gravitational-wave optical counterpart and its host galaxy as well as the observations used in this study. We thank I. Thompson and the Carnegie Observatory Time Allocation Committee for approving the Swope Supernova Survey and scheduling our program. We thank the University of Copenhagen, DARK Cosmology Centre, and the Niels Bohr International Academy for hosting D.A.C., R.J.F., A.M.B., E.R., and M.R.S. during the discovery of GW170817/SSS17a. R.J.F., A.M.B., and E.R. were participating in the Kavli Summer Program in Astrophysics, "Astrophysics with gravitational wave detections." This program was supported by the the Kavli Foundation, Danish National Research Foundation, the Niels Bohr International Academy, and the DARK Cosmology Centre. The UCSC group is supported in part by NSF grant AST-1518052, the Gordon & Betty Moore Foundation, the Heising-Simons Foundation, generous donations from many individuals through a UCSC Giving Day grant, and from fellowships from the Alfred P. Sloan Foundation (R.J.F.), the David and Lucile Packard Foundation (R.J.F. and E.R.) and the Niels Bohr Professorship from the DNRF (E.R.). AMB acknowledges support from a UCMEXUS-CONACYT Doctoral Fellowship. Support for this work was provided by NASA through Hubble Fellowship grants HST-HF-51348.001 (B.J.S.) and HST-HF-51373.001 (M.R.D.) awarded by the Space Telescope Science Institute, which is operated by the Association of Universities for Research in Astronomy, Inc., for NASA, under contract NAS5-26555. This paper includes data gathered with the 1 meter Swope and 6.5 meter Magellan Telescopes located at Las Campanas Observatory, Chile.r (AGILE) The AGILE Team thanks the ASI management, the technical staff at the ASI Malindi ground station, the technical support team at the ASI Space Science Data Center, and the Fucino AGILE Mission Operation Center. AGILE is an ASI space mission developed with programmatic support by INAF and INFN. We acknowledge partial support through the ASI grant No. I/028/12/2. We also thank INAF, Italian Institute of Astrophysics, and ASI, Italian Space Agency.r (ANTARES) The ANTARES Collaboration acknowledges the financial support of: Centre National de la Recherche Scientifique (CNRS), Commissariat a l'energie atomique et aux energies alternatives (CEA), Commission Europeenne (FEDER fund and Marie Curie Program), Institut Universitaire de France (IUF), IdEx program and UnivEarthS Labex program at Sorbonne Paris Cite (ANR-10-LABX-0023 and ANR-11-IDEX-0005-02), Labex OCEVU (ANR-11-LABX-0060) and the A*MIDEX project (ANR-11-IDEX-0001-02), Region Ile-de-France (DIM-ACAV), Region Alsace (contrat CPER), Region Provence-Alpes-Cite d'Azur, Departement du Var and Ville de La Seyne-sur-Mer, France; Bundesministerium fur Bildung und Forschung (BMBF), Germany; Istituto Nazionale di Fisica Nucleare (INFN), Italy; Nederlandse organisatie voor Wetenschappelijk Onderzoek (NWO), the Netherlands; Council of the President of the Russian Federation for young scientists and leading scientific schools supporting grants, Russia; National Authority for Scientific Research (ANCS), Romania; Ministerio de Economia y Competitividad (MINECO): Plan Estatal de Investigacion (refs.; r r FPA2015-65150-C3-1-P, -2-P and -3-P; MINECO/FEDER), Severo Ochoa Centre of Excellence and MultiDark Consolider (MINECO), and Prometeo and Grisolia programs (Generalitat Valenciana), Spain; Ministry of Higher Education, Scientific Research and Professional Training, Morocco. We also acknowledge the technical support of Ifremer, AIM and Foselev Marine for the sea operation and the CC-IN2P3 for the computing facilities.r (AST3) The AST3 project is supported by the National Basic Research Program (973 Program) of China (Grant Nos. 2013CB834901, 2013CB834900, 2013CB834903), and the Chinese Polar Environment Comprehensive Investigation & Assessment Program (grant No. CHINARE2016-02-03-05). The construction of the AST3 telescopes has received fundings from Tsinghua University, Nanjing University, Beijing Normal University, University of New South Wales, and Texas A&M University, the Australian Antarctic Division, and the National Collaborative Research Infrastructure Strategy (NCRIS) of Australia. It has also received funding from Chinese Academy of Sciences through the Center for Astronomical Mega-Science and National Astronomical Observatory of China (NAOC).r (Auger) The successful installation, commissioning, and operation of the Pierre Auger Observatory would not have been possible without the strong commitment and effort from the technical and administrative staff in Malargue. We are very grateful to the following agencies and organizations for financial support: Argentina-Comision Nacional de Energia Atomica; Agencia Nacional de Promocion Cientifica y Tecnologica (ANPCyT); Consejo Nacional de Investigaciones Cientificas y Tecnicas (CONICET); Gobierno de la Provincia de Mendoza; Municipalidad de Malargue; NDM Holdings and Valle Las Lenas; in gratitude for their continuing cooperation over land access; Australia-the Australian Research Council; Brazil-Conselho Nacional de Desenvolvimento Cientifico e Tecnologico (CNPq); Financiadora de Estudos e Projetos (FINEP); Fundacao de Amparo a Pesquisa do Estado de Rio de Janeiro (FAPERJ); Sao Paulo Research Foundation (FAPESP) grant Nos. 2010/07359-6 and 1999/05404-3; Ministerio da Ciencia, Tecnologia, Inovacoes e Comunicacoes (MCTIC); Czech Republic-grant Nos. MSMT CR LG15014, LO1305, LM2015038 and CZ.02.1.01/0.0/0.0/16_013/0001402; France-Centre de Calcul IN2P3/CNRS; Centre National de la Recherche Scientifique (CNRS); Conseil Regional Ile-de-France; Departement Physique Nucleaire et Corpusculaire (PNC-IN2P3/CNRS); Departement Sciences de l'Univers (SDU-INSU/CNRS); Institut Lagrange de Paris (ILP) grant No. LABEX ANR-10-LABX-63 within the Investissements d'Avenir Programme Grant No. ANR-11-IDEX-0004-02; Germany-Bundesministerium fur Bildung und Forschung (BMBF); Deutsche Forschungsgemeinschaft (DFG); Finanzministerium Baden-Wurttemberg; Helmholtz Alliance for Astroparticle Physics (HAP); Helmholtz-Gemeinschaft Deutscher Forschungszentren (HGF); Ministerium fur Innovation, Wissenschaft und Forschung des Landes Nordrhein-Westfalen; Ministerium fur Wissenschaft, Forschung und Kunst des Landes Baden-Wurttemberg; Italy-Istituto Nazionale di Fisica Nucleare (INFN); Istituto Nazionale di Astrofisica (INAF); Ministero dell'Istruzione, dell'Universita e della Ricerca (MIUR); CETEMPS Center of Excellence; Ministero degli Affari Esteri (MAE); Mexico-Consejo Nacional de Ciencia y Tecnologia (CONACYT) No.; r r 167733; Universidad Nacional Autonoma de Mexico (UNAM); PAPIIT DGAPA-UNAM; The Netherlands - Ministerie van Onderwijs, Cultuur en Wetenschap; Nederlandse Organisatie voor Wetenschappelijk Onderzoek (NWO); Stichting voor Fundamenteel Onderzoek der Materie (FOM); Poland-National Centre for Research and Development, grant Nos. ERA-NET-ASPERA/01/11 and ERA-NET-ASPERA/02/11; National Science Centre, grant Nos. 2013/08/M/ST9/00322, 2013/08/M/ST9/00728, and HARMONIA 5-2013/10/M/ST9/00062, UMO-2016/22/M/ST9/00198; Portugal-Portuguese national funds and FEDER funds within Programa Operacional Factores de Competitividade through Fundacao para a Ciencia e a Tecnologia (COMPETE); Romania-Romanian Authority for Scientific Research ANCS; CNDI-UEFISCDI partnership projects grant Nos. 20/2012 and 194/2012 and PN 16 42 01 02; Slovenia-Slovenian Research Agency; Spain-Comunidad de Madrid; Fondo Europeo de Desarrollo Regional (FEDER) funds; Ministerio de Economia y Competitividad; Xunta de Galicia; European Community 7th Framework Program grant No. FP7-PEOPLE-2012-IEF-328826; USA-Department of Energy, Contract Nos. DE-AC02-07CH11359, DE-FR02-04ER41300, DE-FG02-99ER41107, and DE-SC0011689; National Science Foundation, grant No.r 0450696; The Grainger Foundation; Marie Curie-IRSES/EPLANET; European Particle Physics Latin American Network; European Union 7th Framework Program, grant No. PIRSES-2009-GA-246806; European Union's Horizon 2020 research and innovation programme (grant No. 646623); and UNESCO.r (Australian Radio) T.M. acknowledges the support of the Australian Research Council through grant FT150100099. S.O. acknowledges the Australian Research Council grant Laureate Fellowship FL15010014. D.L.K. and I.S.B. are additionally supported by NSF grant AST-141242. P.A.B. and the DFN team acknowledge the Australian Research Council for support under their Australian Laureate Fellowship scheme. The Australia Telescope Compact Array is part of the Australia Telescope National Facility, which is funded by the Australian Government for operation as a National Facility managed by CSIRO. This scientific work makes use of the Murchison Radio-astronomy Observatory, operated by CSIRO. We acknowledge the Wajarri Yamatji people as the traditional owners of the Observatory site. Support for the operation of the MWA is provided by the Australian Government (NCRIS), under a contract to Curtin University administered by Astronomy Australia Limited. We acknowledge the Pawsey Supercomputing Centre, which is supported by the Western Australian and Australian Governments. The Australian SKA Pathfinder is part of the Australia Telescope National Facility, which is managed by CSIRO. Operation of ASKAP is funded by the Australian Government with support from the National Collaborative Research Infrastructure Strategy. ASKAP uses the resources of the Pawsey Supercomputing Centre. Establishment of ASKAP, the Murchison Radio-astronomy Observatory and the Pawsey Supercomputing Centre are initiatives of the Australian Government, with support from the Government of Western Australia and the Science and Industry Endowment Fund. Parts of this research were conducted by the Australian Research Council Centre of Excellence for All-sky Astrophysics in 3D (ASTRO 3D) through project number CE170100013.r (Berger Time-Domain Group) The Berger Time-Domain Group at Harvard is supported in part by the NSF through grants AST-1411763 and AST-1714498, and by NASA through grants NNX15AE50G and NNX16AC22G.r (Bootes) A.J.C.T.; r r acknowledges support from the Spanish Ministry Project AYA 2015-71718-R (including FEDER funds) and Junta de Andalucia Proyecto de Excelencia TIC-2839. I.H.P. acknowledges the support of the National Research Foundation (NRF-2015R1A2A1A01006870). S.J. acknowledges the support of Korea Basic Science Research Program (NRF2014R1A6A3A03057484 and NRF-2015R1D1A4A01020961). The BOOTES-5/JGT observations were carried out at Observatorio Astronomico Nacional in San Pedro Martir (OAN-SPM, Mexico), operated by Instituto de Astronomia, UNAM and with support from Consejo Nacional de Ciencia y Tecnologia (Mexico) through the Laboratorios Nacionales Program (Mexico), Instituto de Astrofisica de Andalucia (IAA-CSIC, Spain) and Sungkyunkwan University (SKKU, South Korea). We also thank the staff of OAN-SPM for their support in carrying out the observations.r (CAASTRO) Parts of this research were conducted by the Australian Research Council Centre of Excellence for All-sky Astrophysics (CAASTRO), through project number CE110001020. The national facility capability for SkyMapper has been funded through ARC LIEF grant LE130100104 from the Australian Research Council, awarded to the University of Sydney, the Australian National University, Swinburne University of Technology, the University of Queensland, the University of Western Australia, the University of Melbourne, Curtin University of Technology, Monash University, and the Australian Astronomical Observatory. SkyMapper is owned and operated by The Australian National University's Research School of Astronomy and Astrophysics.r (CALET) The CALET team gratefully acknowledges support from NASA, ASI, JAXA, and MEXT KAKENHI grant numbers JP 17H06362, JP26220708, and JP17H02901.r (Chandra/McGill) This work was supported in part by Chandra Award Number GO7-18033X, issued by the Chandra X-ray Observatory Center, which is operated by the Smithsonian Astrophysical Observatory for and on behalf of the National Aeronautics Space Administration (NASA) under contract NAS8-03060. D.H., M.N., and J.J.R. acknowledge support from a Natural Sciences and Engineering Research Council of Canada (NSERC) Discovery Grant and a Fonds de recherche du Quebec-Nature et Technologies (FRQNT) Nouveaux Chercheurs Grant. P.A.E. acknowledges UKSA support. J.A.K. acknowledges the support of NASA grant NAS5-00136. D.H. also acknowledges support from the Canadian Institute for Advanced Research (CIFAR).r (CZTI/AstroSat) CZTI is built by a TIFR-led consortium of institutes across India, including VSSC, ISAC, IUCAA, SAC, and PRL. The Indian Space Research Organisation funded, managed, and facilitated the project.r (DLT40) D.J.S. acknowledges support for the DLT40 program from NSF grant AST-1517649.r (EuroVLBI) The European VLBI Network is a joint facility of independent European, African, Asian, and North American radio astronomy institutes. Scientific results from data presented in this publication are derived from the following EVN project code: RP029. e-MERLIN is a National Facility operated by the University of Manchester at Jodrell Bank Observatory on behalf of STFC. The collaboration between LIGO/Virgo and EVN/e-MERLIN is part of a project that has received funding from the European Unions Horizon 2020 research and innovation programme under grant agreement No. 653477.r (ePESSTO) We acknowledge ESO programs 199.D-0143 and 099.D-0376. PS1 and ATLAS are supported by NASA grants NNX08AR22G, NNX12AR65G, NNX14AM74G, and NNX12AR55G. We acknowledge the Leibniz-Prize to Prof. G.; r r Hasinger (DFG grant HA 1850/28-1), EU/FP7-ERC grants 291222, 615929, 647208, 725161, STFC grants ST/P000312/1 and ERF ST/M005348/1, ST/P000495/1. Marie Sklodowska-Curie grant No 702538. Polish NCN grant OPUS 2015/17/B/ST9/03167, Knut and Alice Wallenberg Foundation. PRIN-INAF 2014. David and Ellen Lee Prize Postdoctoral Fellowship at the California Institute of Technology. Alexander von Humboldt Sofja Kovalevskaja Award. Royal Society-Science Foundation Ireland Vilho, Yrjo and Kalle Vaisala Foundation. FONDECYT grant number 3160504. US NSF grant AST-1311862. Swedish Research Council and the Swedish Space Board. The Quantum Universe I-Core program, the ISF, BSF, and Kimmel award. IRC grant GOIPG/2017/1525. Australian Research Council CAASTRO CE110001020 and grant FT160100028. We acknowledge Millennium Science Initiative grant IC120009.r (Fermi-GBM) B.C., V.C., A.G., and W.S.P. gratefully acknowledge NASA funding through contract NNM13AA43C. M.S.B., R.H., P.J., C.A.M., S.P., R.D.P., M.S., and P.V. gratefully acknowledge NASA funding from cooperative agreement NNM11AA01A. E.B. is supported by an appointment to the NASA Postdoctoral Program at the Goddard Space Flight Center, administered by Universities Space Research Association under contract with NASA. D.K., C.A.W.H., C.M.H., and J.R. gratefully acknowledge NASA funding through the Fermi-GBM project. Support for the German contribution to GBM was provided by the Bundesministerium fur Bildung und Forschung (BMBF) via the Deutsches Zentrum fur Luft und Raumfahrt (DLR) under contract number 50 QV 0301. A.v.K. was supported by the Bundesministeriums fur Wirtschaft und Technologie (BMWi) through DLR grant 50 OG 1101. S.M.B. acknowledges support from Science Foundation Ireland under grant 12/IP/1288.r (Fermi-LAT) The Fermi-LAT Collaboration acknowledges support for LAT development, operation, and data analysis from NASA and DOE (United States), CEA/Irfu and IN2P3/CNRS (France), ASI and INFN (Italy), MEXT, KEK, and JAXA (Japan), and the K. A. Wallenberg Foundation, the Swedish Research Council and the National Space Board (Sweden). Science analysis support in the operations phase from INAF (Italy) and CNES (France) is also gratefully acknowledged. This work performed in part under DOE Contract DE-AC02-76SF00515.r (FRBSG) S.L.L. is supported by NSF grant PHY-1607291 (LIU). Construction of the LWA has been supported by the Office of Naval Research under Contract N00014-07-C0147. Support for operations and continuing development of the LWA1 is provided by the National Science Foundation under grants AST-1139963 and AST-1139974 of the University Radio Observatory program.r (GRAWITA) We acknowledge INAF for supporting the project "Gravitational Wave Astronomy with the first detections of adLIGO and adVIRGO experiments-GRAWITA" PI: E. Brocato. Observations are made with ESO Telescopes at the Paranal Observatory under programmes ID 099.D-0382 (PI: E. Pian), 099.D-0622 (PI: P. D'Avanzo), 099.D-0191 (PI: A. Grado), 099.D-0116 (PI: S. Covino) and with the REM telescope at the ESO La Silla Observatory under program ID 35020 (PI: S. Campana). We thank the ESO operation staff for excellent support of this program. The Sardinia Radio Telescope (SRT) is funded by the Department of University and Research (MIUR), the Italian Space Agency (ASI), and the Autonomous Region of Sardinia (RAS) and is operated as National Facility by the National Institute for Astrophysics (INAF). Z.J. is supported by the External Cooperation Program of BIC (number 114332KYSB20160007). J.M.; r r is supported by the Hundred Talent Program, the Major Program of the Chinese Academy of Sciences (KJZD-EW-M06), the National Natural Science Foundation of China 11673062, and the Oversea Talent Program of Yunnan Province. R.L.C. Starling, K.W., A.B.H., N.R.T., and C.G.M. are supported by the STFC (Science and Technology Facilities Council). D.K., acknowledges the financial support from the Slovenian Research Agency (P1-0188). S.K. and A.N.G. acknowledge support by grant DFG Kl 766/16-3. D.G. acknowledges the financial support of the UnivEarthS Labex program at Sorbonne Paris Cite (ANR-10-LABX-0023 and ANR-11-IDEX-0005-02). K.T. was supported by JSPS grant 15H05437 and by a JST Consortia grant.r (GROND) Part of the funding for GROND was generously granted from the Leibniz-Prize to Prof. G. Hasinger (DFG grant HA 1850/28-1). "We acknowledge the excellent help in obtaining GROND data from Angela Hempel, Markus Rabus and Regis Lachaume on La Silla."r (GROWTH, JAGWAR, Caltech-NRAO, TTU-NRAO, and NuSTAR) This work was supported by the GROWTH (Global Relay of Observatories Watching Transients Happen) project funded by the National Science Foundation under PIRE grant No. 1545949. GROWTH is a collaborative project among California Institute of Technology (USA), University of Maryland College Park (USA), University of Wisconsin-Milwaukee (USA), Texas Tech University (USA), San Diego State University (USA), Los Alamos National Laboratory (USA), Tokyo Institute of Technology (Japan), National Central University (Taiwan), Indian Institute of Astrophysics (India), Inter-University Center for Astronomy and Astrophysics (India), Weizmann Institute of Science (Israel), The Oskar Klein Centre at Stockholm University (Sweden), Humboldt University (Germany), Liverpool John Moores University (UK). A.H. acknowledges support by the I-Core Program of the Planning and Budgeting Committee and the Israel Science Foundation. T.M. acknowledges the support of the Australian Research Council through grant FT150100099. Parts of this research were conducted by the Australian Research Council Centre of Excellence for All-sky Astrophysics (CAASTRO), through project number CE110001020. The Australia Telescope Compact Array is part of the Australia Telescope National Facility which is funded by the Australian Government for operation as a National Facility managed by CSIRO. D.L.K. is additionally supported by NSF grant AST-1412421. A.A.M. is funded by the Large Synoptic Survey Telescope Corporation in support of the Data Science Fellowship Program. P.C.Y., C.C.N., and W.H.I. thank the support from grants MOST104-2923-M-008-004-MY5 and MOST106-2112-M-008-007. A.C. acknowledges support from the National Science Foundation CAREER award 1455090, "CAREER: Radio and gravitational-wave emission from the largest explosions since the Big Bang." T.P. acknowledges the support of Advanced ERC grant TReX. B.E.C. thanks SMARTS 1.3 m Queue Manager Bryndis Cruz for prompt scheduling of the SMARTS observations. Basic research in radio astronomy at the Naval Research Laboratory (NRL) is funded by 6.1 Base funding. Construction and installation of VLITE was supported by NRL Sustainment Restoration and Maintenance funding. K.P.M.'s research is supported by the Oxford Centre for Astrophysical Surveys, which is funded through the Hintze Family Charitable Foundation. J.S. and A.G. are grateful for support from the Knut and Alice Wallenberg Foundation. GREAT is funded by the Swedish Research Council (V.R.). E.O.O.; r r is grateful for the support by grants from the Israel Science Foundation, Minerva, Israeli ministry of Science, the US-Israel Binational Science Foundation, and the I-CORE Program of the Planning and Budgeting Committee and The Israel Science Foundation. We thank the staff of the GMRT that made these observations possible. The GMRT is run by the National Centre for Radio Astrophysics of the Tata Institute of Fundamental Research. AYQH was supported by a National Science Foundation Graduate Research Fellowship under grant No. DGE-1144469. S.R. has been supported by the Swedish Research Council (VR) under grant number 2016 03657 3, by the Swedish National Space Board under grant number Dnr. 107/16 and by the research environment grant "Gravitational Radiation and Electromagnetic Astrophysical Transients (GREAT)" funded by the Swedish Research council (V.R.) under Dnr. 2016-06012.r We acknowledge the support of the Science and Engineering Research Board, Department of Science and Technology, India and the Indo-US Science and Technology Foundation for the GROWTH-India project.r (HAWC) We acknowledge the support from: the US National Science Foundation (NSF); the US Department of Energy Office of High-Energy Physics; the Laboratory Directed Research and Development (LDRD) program of Los Alamos National Laboratory; Consejo Nacional de Ciencia y Tecnologia (CONACyT), Mexico (grants 271051, 232656, 167281, 260378, 179588, 239762, 254964, 271737, 258865, 243290); Red HAWC, Mexico; DGAPA-UNAM (grants RG100414, IN111315, IN111716-3, IA102715, 109916); VIEP-BUAP; the University of Wisconsin Alumni Research Foundation; the Institute of Geophysics, Planetary Physics, and Signatures at Los Alamos National Laboratory; Polish Science Centre grant DEC-2014/13/B/ST9/945. We acknowledge the support of the Science and Engineering Research Board, Department of Science and Technology, India and the Indo-US Science and Technology Foundation for the GROWTH-India project.r (H.E.S.S.) The support of the Namibian authorities and of the University of Namibia in facilitating the construction and operation of H.E.S.S. is gratefully acknowledged, as is the support by the German Ministry for Education and Research (BMBF), the Max Planck Society, the German Research Foundation (DFG), the Alexander von Humboldt Foundation, the Deutsche Forschungsgemeinschaft, the French Ministry for Research, the CNRS-IN2P3 and the Astroparticle Interdisciplinary Programme of the CNRS, the U.K. Science and Technology Facilities Council (STFC), the IPNP of the Charles University, the Czech Science Foundation, the Polish National Science Centre, the South African Department of Science and Technology and National Research Foundation, the University of Namibia, the National Commission on Research, Science and Technology of Namibia (NCRST), the Innsbruck University, the Austrian Science Fund (FWF), and the Austrian Federal Ministry for Science, Research and Economy, the University of Adelaide and the Australian Research Council, the Japan Society for the Promotion of Science and by the University of Amsterdam. We appreciate the excellent work of the technical support staff in Berlin, Durham, Hamburg, Heidelberg, Palaiseau, Paris, Saclay, and in Namibia in the construction and operation of the equipment. This work benefited from services provided by the H.E.S.S. Virtual Organisation, supported by the national resource providers of the EGI Federation.; r r r (Insight-HXMT) The Insight-HXMT team acknowledges the support from the China National Space Administration (CNSA), the Chinese Academy of Sciences (CAS; grant No. XDB23040400), and the Ministry of Science and Technology of China (MOST; grant No. 2016YFA0400800).r (IceCube) We acknowledge the support from the following agencies: U.S. National Science Foundation-Office of Polar Programs, U.S. National Science Foundation-Physics Division, University of Wisconsin Alumni Research Foundation, the Grid Laboratory of Wisconsin (GLOW) grid infrastructure at the University of Wisconsin-Madison, the Open Science Grid (OSG) grid infrastructure; U.S. Department of Energy, and National Energy Research Scientific Computing Center, the Louisiana Optical Network Initiative (LONI) grid computing resources; Natural Sciences and Engineering Research Council of Canada, WestGrid and Compute/Calcul Canada; Swedish Research Council, Swedish Polar Research Secretariat, Swedish National Infrastructure for Computing (SNIC), and Knut and Alice Wallenberg Foundation, Sweden; German Ministry for Education and Research (BMBF), Deutsche Forschungsgemeinschaft (DFG), Helmholtz Alliance for Astroparticle Physics (HAP), Initiative and Networking Fund of the Helmholtz Association, Germany; Fund for Scientific Research (FNRS-FWO), FWO Odysseus programme, Flanders Institute to encourage scientific and technological research in industry (IWT), Belgian Federal Science Policy Office (Belspo); Marsden Fund, New Zealand; Australian Research Council; Japan Society for Promotion of Science (JSPS); the Swiss National Science Foundation (SNSF), Switzerland; National Research Foundation of Korea (NRF); Villum Fonden, Danish National Research Foundation (DNRF), Denmark.r (IKI-GW) A.S.P., A.A.V., E.D.M., and P.Y.u.M. acknowledge the support from the Russian Science Foundation (grant 15-1230015). V.A.K., A.V.K., and I.V.R. acknowledge the Science and Education Ministry of Kazakhstan (grant No. 0075/GF4). R.I. is grateful to the grant RUSTAVELI FR/379/6-300/14 for partial support. We acknowledge the excellent help in obtaining Chilescope data from Sergei Pogrebsskiy and Ivan Rubzov.r (INTEGRAL) This work is based on observations with INTEGRAL, an ESA project with instruments and science data center funded by ESA member states (especially the PI countries: Denmark, France, Germany, Italy, Switzerland, Spain), and with the participation of Russia and the USA. The INTEGRAL SPI project has been completed under the responsibility and leadership of CNES. The SPI-ACS detector system has been provided by MPE Garching/Germany. The SPI team is grateful to ASI, CEA, CNES, DLR, ESA, INTA, NASA, and OSTC for their support. The Italian INTEGRAL team acknowledges the support of ASI/INAF agreement No. 2013-025-R.1. R.D. and A.v.K. acknowledge the German INTEGRAL support through DLR grant 50 OG 1101. A.L. and R.S. acknowledge the support from the Russian Science Foundation (grant 14-22-00271). A.D. is funded by Spanish MINECO/FEDER grant ESP2015-65712-C5-1-R.r (IPN) K.H. is grateful for support under NASA grant NNX15AE60G. R.L.A. and D.D.F. are grateful for support under RFBR grant 16-29-13009-ofi-m.; r r r (J-GEM) MEXT KAKENHI (JP17H06363, JP15H00788, JP24103003, JP10147214, JP10147207), JSPS KAKENHI (JP16H02183, JP15H02075, JP15H02069, JP26800103, JP25800103), Inter-University Cooperation Program of the MEXT, the NINS program for cross-disciplinary science study, the Toyota Foundation (D11-R-0830), the Mitsubishi Foundation, the Yamada Science Foundation, Inoue Foundation for Science, the National Research Foundation of South Africa.r (KU) The Korea-Uzbekistan Consortium team acknowledges the support from the NRF grant No. 2017R1A3A3001362, and the KASI grant 2017-1-830-03. This research has made use of the KMTNet system operated by KASI.r (Las Cumbres) Support for I. A. and J.B. was provided by NASA through the Einstein Fellowship Program, grants PF6-170148 and PF7-180162, respectively. D.A.H., C.M., and G.H. are supported by NSF grant AST-1313484. D.P. and D.M acknowledge support by Israel Science Foundation grant 541/17. This work makes use of observations from the LCO network.r (LIGO and Virgo) The authors gratefully acknowledge the support of the United States National Science Foundation (NSF) for the construction and operation of the LIGO Laboratory and Advanced LIGO as well as the Science and Technology Facilities Council (STFC) of the United Kingdom, the Max-Planck- Society (MPS), and the State of Niedersachsen/Germany for support of the construction of Advanced LIGO and construction and operation of the GEO600 detector. Additional support for advanced LIGO was provided by the Australian Research Council. The authors gratefully acknowledge the Italian Istituto Nazionale di Fisica Nucleare (INFN), the French Centre National de la Recherche Scientifique (CNRS) and the Foundation for Fundamental Research on Matter supported by the Netherlands Organisation for Scientific Research, for the construction and operation of the Virgo detector and the creation and support of the EGO consortium.; r r The authors also gratefully acknowledge research support from these agencies as well as by the Council of Scientific and Industrial Research of India, the Department of Science and Technology, India, the Science & Engineering Research Board (SERB), India, the Ministry of Human Resource Development, India, the Spanish Agencia Estatal de Investigacion, the Vicepresidencia i Conselleria d'Innovacio Recerca i Turisme and the Conselleria d'Educacio i Universitat del Govern de les Illes Balears, the Conselleria d'Educacio Investigacio Cultura i Esport de la Generalitat Valenciana, the National Science Centre of Poland, the Swiss National Science Foundation (SNSF), the Russian Foundation for Basic Research, the Russian Science Foundation, the European Commission, the European Regional Development Funds (ERDF), the Royal Society, the Scottish Funding Council, the Scottish Universities Physics Alliance, the Hungarian Scientific Research Fund (OTKA), the Lyon Institute of Origins (LIO), the National Research, Development and Innovation Office Hungary (NKFI), the National Research Foundation of Korea, Industry Canada and the Province of Ontario through the Ministry of Economic Development and Innovation, the Natural Science and Engineering Research Council Canada, the Canadian Institute for Advanced Research, the Brazilian Ministry of Science, Technology, Innovations, and Communications, the International Center for Theoretical Physics South American Institute for Fundamental Research (ICTP-SAIFR), the Research Grants Council of Hong Kong, the National Natural Science Foundation of China (NSFC), the China National Space Administration (CNSA) and the Chinese Academy of Sciences (CAS), the Ministry of Science and Technology of China (MOST), the Leverhulme Trust, the Research Corporation, the Ministry of Science and Technology (MOST), Taiwan and the Kavli Foundation. The authors gratefully acknowledge the support of the NSF, STFC, MPS, INFN, CNRS, and the State of Niedersachsen/Germany for provision of computational resources. The MAXI team acknowledges the support by JAXA, RIKEN, and MEXT KAKENHI grant number JP 17H06362. The National Radio Astronomy Observatory is a facility of the National Science Foundation operated under cooperative agreement by Associated Universities, Inc. The European VLBI Network is a joint facility of independent European, African, Asian, and North American radio astronomy institutes. Scientific results from data presented in this publication are derived from the following EVN project code: RP029.r e-MERLIN is a National Facility operated by the University of Manchester at Jodrell Bank Observatory on behalf of STFC. The collaboration between LIGO/Virgo and EVN/eMERLIN is part of a project that has received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No. 653477. We thank Britt Griswold (NASA/GSFC) for graphic arts. P.G.J. acknowledges ERC-Consolidator grant No. 647208. We thank the GMRT staff for prompt scheduling of these observations. The GMRT is run by the National Center for Radio Astrophysics of the Tata Institute of Fundamental Research. INAF, Italian Institute of Astrophysics ASI, Italian Space Agency. This work is part of the research program Innovational Research Incentives Scheme (Vernieuwingsimpuls), which is financed by the Netherlands Organization for Scientific Research through the NWO VIDI grant No. 639.042.612-Nissanke and NWO TOP grant No. 62002444-Nissanke.; r r We thank ESO for granting full access to all the LVC MoU partners of the observations of GW170817 obtained with NACO and VISIR under the Observatory program 60.A-9392.