PERHITUNGAN DANA PENSIUN DAN ASET PENSIUN DENGAN METODE PROJECTED BENEFIT COST BERDASARKAN ASUMSI TINGKAT BUNGA FUZZY
Daftar Isi:
- Pension funding program purposed to ensure the prosperity of employees upon retirement age. The method of calculating of pension fund in this study used three methods that were part of the Projected Benefit Cost Method consisting of Entry Age Normal (EAN) method, Individual Level Premium (ILP) method, and Attained Age Normal (AAN) method. Based on the assumption of interest rate fuzzy the PI curve representation was obtained four interest rates, that is 0,0476; 0,06; 0,0775; and 0,0651. The four interest rates to calculate pension funding in this study. Based on the calculation, the greater the interest rate used, the normal cost and the actuarial liability was obtained are smaller, and instead. The normal cost of participants with the EAN method and ILP method has the same proportion of contributions each year, from the beginning to the end of the membership period. Whereas using the AAN method, the normal cost of participants increased every year. In the calculation of actuarial liability, EAN, ILP and AAN methods have increased their actuarial liability annually. Based on the calculation of pension assets in this study can be concluded if the actuarial interest rate used is less than the expected interest rate, there is no loss in the funding of the pension. Conversely, if the actuarial interest rate used is greater than the expected interest rate then there is a loss in pension funding so that supplementary contributions are required.