PERHITUNGAN DANA PENSIUN DENGAN METODE PROJECTED UNIT CREDIT DAN INDIVIDUAL LEVEL PREMIUM
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https://doi.org/10.24843/MTK.2014.v03.i02.p067
Abstrak
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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Diterbitkan
2014-05-31
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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. Tersedia pada: <https://ojs.unud.ac.id/index.php/mtk/article/view/9617>. Tanggal Akses: 14 oct. 2025
doi: https://doi.org/10.24843/MTK.2014.v03.i02.p067.
Terbitan
Bagian
Articles
Kata Kunci
Pension Funding; Normal Cost; Projected Unit Credit; Individual Level Premium
This work is licensed under a Creative Commons Attribution 4.0 International License.
