PERHITUNGAN DANA PENSIUN DENGAN IURAN TAMBAHAN BERDASARKAN METODE ACCRUED BENEFIT COST DAN ASUMSI TINGKAT BUNGA FUZZY
Daftar Isi:
- Supplemental cost is a cost that should be paid by the company to pension funding institution for covering the unfunded liability in pension fund. One of the method can use to assump the interest rate is using membership function of fuzzy set. The purpose of this research is calculating pension fund with supplemental cost based on accrued benefit cost method and fuzzy at rate of interest assumption. The accrued benefit cost was chosen because of the lowest normal cost among the pension fund method and the bell fuzzy set being chosen because of its good density. Based on the research, obtainable four interest rate that can be use to calculate the pension fund. Calculation of pension fund with the lower interest rate make normal cost, actuarial liability, and supplemental cost are being higher. The other way, calculation of pension fund with the higher interest rate make normal cost, actuarial liability, and supplemental cost are being lower.