PENGARUH KURS VALUTA ASING DALAM PENENTUAN IURAN PENSIUN NORMAL DAN PENSIUN CACAT PADA PT. SEMEN BATURAJA (PERSERO) TBK

HASANAH, NURUL and Faruk, Alfensi and Zayanti, Des Alwine (2017) PENGARUH KURS VALUTA ASING DALAM PENENTUAN IURAN PENSIUN NORMAL DAN PENSIUN CACAT PADA PT. SEMEN BATURAJA (PERSERO) TBK. Undergraduate thesis, Sriwijaya University.

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Abstract

Pension program is a program that is held to anticipate the needs of employees in the future. One of the methods used in the calculation is the method of accrued benefit cost. So far, the calculation of pension funds is conducted using a similar currency, without considering the risk of foreign exchange rates. In fact, the condition of the Indonesian economy is strongly influenced by the economic globalization resulting in the weakening of the rupiah against foreign exchange, especially against the US dollar. So the benefits received by employees at the time of retirement do not have the appropriate purchasing power as expected. Therefore, the calculation of pension funds is made to determine the amount of normal pension and disability pension contributions at PT. Semen Baturaja (Persero) Tbk. When the exchange rate is not stable then the greater the value of drift and volatility of the exchange rate, so that the payment of contributions will be greater. Otherwise if the exchange rate is stable then the smaller the drift and volatility value of the exchange rate. Based on the calculation the risk of payment a normal pensioner’s contibution is less than the normal cost, while the risk of payment a disability pensioner’s contribution is greater than the normal cost.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Accrued Benefit Cost, Normal Cost, Normal Pension, Disability Pension,Exchange Rate
Subjects:	Q Science > QA Mathematics > QA299.6-433 Analysis > Q334.A755 Artificial intelligence. Computational linguistics. Computer science. Q Science > QA Mathematics > QA1-939 Mathematics > QA37.3.1.64 Applied Mathematics
Divisions:	08-Faculty of Mathematics and Natural Science > 44201-Mathematics (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	12 Dec 2019 04:51
Last Modified:	12 Dec 2019 05:01
URI:	http://repository.unsri.ac.id/id/eprint/21502

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