Aplikasi Metode Entry Age Normal dan Projected Unit Credit untuk Asumsi Tingkat Kenaikan Gaji Dalam Menentukan Manfaat Pensiun

Authors

  • Dian Firmayasari S Dian Universitas Muhammadiyah Bulukumba
  • A Adrian Ashadi Universitas Muhammadiyah Bulukumba
  • Suriani M Universitas Muhammadiyah Bulukumba

DOI:

https://doi.org/10.30605/proximal.v7i1.3383

Keywords:

Salary Increase Assumption, Normal Dues, Actuarial Obligations, Normal Entry Age, Projected Unit Credit

Abstract

Abstrak. Dana Pensiun adalah badan hukum yang mengelola dan menjalankan program yang menjanjikan manfaat pensiun.  Penelitian ini bertujuan  untuk mengetahui besar kewajiban aktuaria dan iuran normal dana pensiun dalam asumsi tingkat kenaikan gaji manfaat pensiun menggunakan metode Entry Age Normal dan Projected Unit Credit kemudian mempertimbangkan metode yang lebih menguntungkan antara keduanya. Dalam hal ini menggunakan data guru pegawai negeri sipil (PNS) berjenis kelamin laki-laki dan perempuan. Total iuran normal menggunakan metode EAN salah satu peserta sebesar Rp 59.155.658,93 dan metode PUC salah satu peserta sebesar Rp 139.183.314,55  dan Total  kewajiban aktuaria menggunakan metode EAN salah satu peserta sebesar Rp 4.273.776.585,00, dan metode PUC salah satu peserta sebesar Rp 3.427.911.903,77. Hasil perhitungan menunjukkan besar iuran normal dengan asumsi tingkat kenaikan gaji  menggunakan metode Entry Age Normal pada pegawai laki-laki dan Perempuan adalah konstan setiap tahunnya. Akan tetapi dengan menggunakan metode Projected Unit Credit pada pegawai pria dan wanita nilai iuran normalnya meningkat dengan pertambahan masa kerja. Jumlah kewajiban aktuaria dengan asumsi tingkat kenaikan gaji  yang dihitung menggunakan  metode Entry Age Normal lebih besar daripada metode Projected Unit Credit pada pertengahan tahun kepesertaan.

 

Kata kunci: Asumsi Kenaikan Gaji; Iuran Normal; Kewajiban Aktuaria; Entry Age Normal; Projected Unit Credit

Abstract. A Pension Fund is a legal entity that manages and runs a program that promises pension benefits. This study aims to determine the amount of actuarial obligations and normal contributions of pension funds in assuming the level of salary increase in pension benefits using the Normal Entry Age method and Projected Unit Credit then consider a more profitable method between the two. In this case, using data on civil servant (PNS) teachers are male and female. The total normal contribution using the EAN method of one of the participants is IDR 59,155,658.93 and the PUC method of one of the participants is IDR 139,183,314.55 and the total actuarial obligation using the EAN method of one of the participants is IDR 4,273,776.58 ,, and the PUC method of one of the participants is IDR 3,427,911,903.7 7.. The calculation results show the amount of normal contributions assuming the rate of salary increase using the Normal Entry Age method for male and female employees is constant every year. However, by using the Projected Unit Credit method for male and female employees, the value of contributions normally increases with the increase in length of service. The amount of actuarial liabilities assuming the salary increase rate calculated using the Normal Entry Age method is greater than the Projected Unit Credit method in the middle of the membership year.

Keywords: Salary Increase Assumption; Normal Dues; Actuarial Obligations; Normal Entry Age; Projected Unit Credit

 

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References

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Syahrini, I., Nurmaulidar, N., Maulidi, I., & Alfira, M. (2019). Aplikasi Metode Entry Age Normal dan Projected Unit Credit untuk Iuran Normal dan Kewajiban Aktuaria pada Dana Pensiun PNS. Journal of Data Analysis, Vol.2, No.1, hal 43-52.

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Published

2024-01-31

How to Cite

Dian, D. F. S., Ashadi, A. A., & M, S. (2024). Aplikasi Metode Entry Age Normal dan Projected Unit Credit untuk Asumsi Tingkat Kenaikan Gaji Dalam Menentukan Manfaat Pensiun . Proximal: Jurnal Penelitian Matematika Dan Pendidikan Matematika, 7(1), 151–160. https://doi.org/10.30605/proximal.v7i1.3383

Issue

Vol. 7 No. 1 (2024): Sustainable Development Goal in Mathematics and Mathematics Education

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Articles

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