Skripsi
VALUASI ASET DANA PENSIUN MENGGUNAKAN ASUMSI BUNGA KONSTAN DAN BUNGA VASICEK
The calculation of pension fund assets needs to be done to see whether there is a loss in pension funding or not. This study aims to see the influence of vasicek interest rate assumptions in the calculation of pension funds. The pension fund calculation method in this study uses four methods, namely the Attained Age Normal (AAN), Projected Unit Credit (PUC), Entry Age Normal (EAN), and Individual Level Premium (ILP) methods based on constant interest rates and assumptions of vasicek interest rates. Based on the calculation results, normal dues with a constant interest rate are smaller than the vasicek interest rate. Normal dues with the ILP method are constituent annually. For the AAN, PUC, and EAN methods, normal contributions have increased insignificantly every year. The size of actuarial obligations with a constant interest rate is smaller compared to the vasicek interest rate. Based on calculations, pension fund assets based on actuarial assumptions are smaller than pension fund assets based on expected value. The ILP and AAN methods result in larger pension fund assets than the PUC and EAN methods, while the PUC method obtains smaller pension fund assets than the AAN, EAN, and ILP methods. Keywords: Pension Fund Assets, Pension Plans, Vasicek Interest Rate.
Inventory Code | Barcode | Call Number | Location | Status |
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2307001865 | T93583 | T935832023 | Central Library (Referens) | Available but not for loan - Not for Loan |
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