PERHITUNGAN DANA PENSIUN DENGAN METODE PROJECTED UNIT CREDIT DAN INDIVIDUAL LEVEL PREMIUM

  • I GUSTI AYU KOMANG KUSUMA WARDHANI Faculty of Mathematics and Natural Sciences, Udayana University
  • I NYOMAN WIDANA Faculty of Mathematics and Natural Sciences, Udayana University
  • NI KETUT TARI TASTRAWATI Faculty of Mathematics and Natural Sciences, Udayana University

Abstract

The company which provides the pension program needs the actuarial valuation to estimate the fund amount required by the company to pay for pension funding. Actuarial method that used in this research are projected unit credit and invidual level premium method. Through this research be obtained the result of valuation pension benefits with career average salary assumption is lower than the other salary assumptions. On the other hand, the result of normal cost final value valuation using individual level premium method is smaller than projected unit credit method that suits for the participants of the pension funding program.

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Author Biographies

I GUSTI AYU KOMANG KUSUMA WARDHANI, Faculty of Mathematics and Natural Sciences, Udayana University
Jurusan Matematika FMIPA Universitas Udayana, Bukit Jimbaran-Bali
I NYOMAN WIDANA, Faculty of Mathematics and Natural Sciences, Udayana University
Jurusan Matematika FMIPA Universitas Udayana, Bukit Jimbaran-Bali
NI KETUT TARI TASTRAWATI, Faculty of Mathematics and Natural Sciences, Udayana University
Jurusan Matematika FMIPA Universitas Udayana, Bukit Jimbaran-Bali
Published
2014-05-31
How to Cite
KUSUMA WARDHANI, I GUSTI AYU KOMANG; WIDANA, I NYOMAN; TASTRAWATI, NI KETUT TARI. PERHITUNGAN DANA PENSIUN DENGAN METODE PROJECTED UNIT CREDIT DAN INDIVIDUAL LEVEL PREMIUM. E-Jurnal Matematika, [S.l.], v. 3, n. 2, p. 64 - 74, may 2014. ISSN 2303-1751. Available at: <https://ojs.unud.ac.id/index.php/mtk/article/view/9617>. Date accessed: 02 dec. 2020. doi: https://doi.org/10.24843/MTK.2014.v03.i02.p067.
Section
Articles

Keywords

Pension Funding; Normal Cost; Projected Unit Credit; Individual Level Premium

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