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

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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%

Availability
Inventory Code Barcode Call Number Location Status
2207002964T76082T760822022Central Library (Referens)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T760822022
Publisher
Inderalaya : Jurusan Matematika, Fakultas Matematika Dan Ilmu Pengetahuan Alam, Universitas Sriwijaya.,
Collation
xiv, 104 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
519.530 7
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Matematika statistikal deskriptif
Jurusan Matematika
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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