Pembentukan Program Dana Pensiun Manfaat Pasti dengan Metode Benefit Prorate Constant Percent

Yulia Rahmawati. Z; Silvia  Rosita

Authors

Yulia Rahmawati. Z Universitas Tamansiswa
Silvia Rosita Universitas Tamansiswa

Keywords:

benefit prorate, defined benefit, pension

Abstract

Every employee is entitled to a future guarantee after the end of the working period. This study aims to establish a defined benefit pension plan which shows whether the age at work and the age at entering the pension plan affect pension benefits and contributions. This research is a literature study using case studies from secondary data of employer pension fund programs at PT. PLN West Kalimantan Region. The results obtained from this study include: 1) the greater the age to enter the pension fund program, the higher the contribution to be paid each year based on the age at which a person enters the partnership, and 2) the greater the age at which a person enters work, the benefits he receives. will be smaller based on participants with different working age and entry age into the same pension plan.

References

Amin, W. . (1995). Dasar-dasar Aktuaria Dana Pensiun. Rineka Cipta.

Bowers, N. L., Gerber, H. U., Hickman, J. C., Jones, D. A., & Nesbitt, C. J. (1997). Actuarial Mathematics. The Society Of Actuaries: Illinois.

Caraka, R. E. (2016). Kajian Perhitungan Dana Pensiun Menggunakan Acrrued Benefit Cost. Journal Badan Pendidikan Dan Pelatihan Keuangan Kementerian Keuangan Republik Indonesia (BPPK), 2(9), pp.160-180. http://www.bppk.kemenkeu.go.id/publikasi/jurnal

Kellison, S. G. (1991). The Theory of Interest (2nd ed). McGraw-Hill.

London, Dick, & FSA. (1997). Survival Models (3th ed). ACTEX Publications.

Nurmailis, Satyahadewi, N., & Mara, M. N. (2012). Penggunaan Metode Benefit Prorate Pada Program Pendanaan Pensiun Manfaat Pasti ( Defined Benefit ). Buletin Ilmiah Math. Stat. Dan Terapannya (Bimaster), 01(1), 41–46. http://scholar.google.com.br/scholar?cluster=16563358661686537468&hl=pt-BR&as_sdt=0,5#3

Peraturan Standar Akutansi Keuangan (PSAK) No. 18 Akutansi Dana Pensiun, (1994).

Sari, D. P. (2013). Pembentukkan Dana Pensiun Dengan Metode Benefit Prorate. Jurnal Generasi Kampus, 6(2).

Winklevoss, H. E. (1993). Pensiun Mathematics with Numerical Illustrati-ons. University of Pennsylvania Press.