PERHITUNGAN DANA PENSIUN DIPERCEPAT DENGAN METODE AGGREGATE COST DAN INDIVIDUAL LEVEL PREMIUM

SAFITRI, HANNY DWI and Andriani, Yuli and Kresnawati, Endang Sri (2022) PERHITUNGAN DANA PENSIUN DIPERCEPAT DENGAN METODE AGGREGATE COST DAN INDIVIDUAL LEVEL PREMIUM. Undergraduate thesis, Sriwijaya University.

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Abstract

A pension plan is a form of old-age benefits where participants will get pension benefits. The provision of accelerated pension benefits provides benefits for workers who choose to retire early. This research to calculate pension contributions and pension benefits normally and accelerated with the Aggregate Cost (AC) and Individual Level Premium (ILP) Methods in PT. X employees with high work risk and civil servants with low work risk. The calculation of pension funds in this study uses the assumption of the last salary and the assumption of the average salary during work with a proportion of salary of 4.75%. Participants of PT. X with a salary increase rate of 8.3% with an average initial basic salary of participants of IDR 33,111,334 paying contributions that are greater than civil servant participants with an average initial basic salary of participants of IDR 28,843,271 with a salary increase rate of 3.15%. The results of this study show that the AC method is more beneficial to participants who have a high work risk with a salary increase rate of more than 5% while the ILP method is more beneficial to participants who have a low work risk with a salary increase rate below 5%.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Aggregate Cost, Individual Level Premium, Accelerated Retirement, Normal Cost, Benefit Function.
Subjects:	Q Science > QA Mathematics > QA1-43 General
Divisions:	08-Faculty of Mathematics and Natural Science > 44201-Mathematics (S1)
Depositing User:	Hanny Dwi Safitri
Date Deposited:	08 Aug 2022 08:02
Last Modified:	08 Aug 2022 08:02
URI:	http://repository.unsri.ac.id/id/eprint/76082

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