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Home > Volume 2, Number 1, June 2019 > Syahrini
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Asep Rusyana
Department of Statistics, Faculty of Mathematics and Natural Sciences, Syiah Kuala University
Jalan Syech Abdurrauf No.3, Kopelma Darussalam, Banda Aceh 23111, Aceh, Indonesia
Email: jda@unsyiah.ac.id
Mobile Phone: +6281360635965

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APLIKASI METODE ENTRY AGE NORMAL DAN PROJECTED UNIT CREDIT UNTUK IURAN NORMAL DAN KEWAJIBAN AKTUARIA PADA DANA PENSIUN PNS

Intan Syahrini, Nurmaulidar Nurmaulidar, Ikhsan Maulidi, Mira Alfira

Abstract

Banyaknya pegawai yang akan pensiun dalam sebuah instansi pemerintah yang disebabkan pensiun dini, meninggal atau cacat merupakan hal yang sulit diprediksi, sehingga instansi tersebut harus mempersiapkan dan memperhitungkan pembayaran secara periodik bagi pegawai dalam bentuk program dana pensiun berupa iuran normal dan kewajiban aktuaria terhadap pria dan wanita. Metode yang digunakan adalah Entry Age Normal (EAN) dan Projected Unit Credit (PUC). Hasil perhitungan yang diperoleh nilai iuran normal dengan metode Entry Age Normal selalu konstan setiap tahun, tetapi dengan menggunakan metode Projected Unit Credit nilainya bertambah dengan pertambahan masa kerja. Nilai kewajiban aktuaria dengan metode Entry Age Normal dan Projected Unit Credit menunjukkan hasil semakin meningkat dengan pertambahan masa kerja, namun peningkatannya lebih tinggi dengan metode EAN pada pertengahan tahun. Metode EAN lebih baik dari sisi peserta dan metode PUC lebih baik dari sisi perusahaan.

 

It is difficult to predict the number of employee that are going to retired in a government institution because of several factors such as early retirement, death or disability. Therefore such an institution need to prepare and calculate a pension plan  that pay their employee pension periodically such as normal cost and actuarial liability for both woman and men. This research aims to determine the normal cost and the actuarial liability of civil servants (PNS. The method used in this article are entry age normal and projected unit credit. The result of normal cost by using entry age normal method is constant every year, while using projected unit credit method the value is increase as the years of work increase, but the increase is higher when using entry age normal method on mid of years of work. Therefore the entry age normal method is better from the employee side while the projected unit credit is better form the institution side.

 Keywords

entry age normal; projected unit credit; iuran normal; kewajiban aktuaria; metode pendanaan pensiun.

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References

Arifin, Samsul. M., 2016. Penggunaan Metode Entry Age Normal dan Individual Level Premium dalam Perhitungan Aktuaria Untuk Manfaat Pensiun Normal. Skripsi. UIN Sunan Kalijaga, Yogyakarta

Bowers, N.L. et. al. 1997. Actuarial Mathematics. Schaumburg (DE): The Society of Actuaries.

Hapsari, Ayu., Wilandari, Yuciana., dan Wuryandari, Triastuti., 2012. Penggunaan Metode Projected Unit Credit dan Entry Age Normal dalam Pembiayaan Pensiun. Gaussian 1 (1): 47-54.

Irhamni, Farah. 2011. Metode Spreading Gains and Losses Pada Pendanaan Program Pensiun Manfaat Pasti. Skripsi. Universitas Indonesia, Depok.

Kellison, Stephen G. 1991. The Theory of Interest. 2nd. ed. New York: McGraw-Hill.

Oktiani, Irma. 2013. Perhitungan Aktuaria untuk Manfaat Pensiun Normal Menggunakan Metode Projected Unit Credit dan Entry Age Normal. Skripsi. Institut Pertanian Bogor, Bogor.

Rohaeni, Onoy. 2008. Valuasi Pendanaan Program Pensiun Manfaat Pasti (Defined Benefit) melalui Penerapan Metode Accrued Benefit (Studi Kasus: Peserta Aktif Dana Pensiun FMIPA UNISBA). Tesis. Universitas Gadjah Mada, Yogyakarta..

Wahab, Zulaini. 2001. Dana Pensiun dan Jaminan Sosial Tenaga Kerja di Indonesia. Bandung: PT Citra Aditya Bakti

Winklevoss, H.E. Pension Mathematics with Numerical Illustrations, Pensiun Reseach Council. 1993. Philadelphia: University of Pennsylvania.

DOI: https://doi.org/10.24815/jda.v2i1.14377

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About The Authors

Intan Syahrini
Syiah Kuala University
Indonesia

Nurmaulidar Nurmaulidar
Department of Mathematics, Universitas Syiah Kuala
Indonesia

Ikhsan Maulidi
Department of Mathematics, Universitas Syiah Kuala
Indonesia

Mira Alfira
Department of Mathematics, Universitas Syiah Kuala
Indonesia

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Keywords ARIMA Forecasting Grup SL(2,3) Kesehatan Masyarakat Model Panel Spasial RWikiStat SARIMA SEM Structural Equation Model, Analisis Jalur, Status Gizi Remaja Subgrup Siklik Tabel Cayley Teorema Lagrange acoustic model android iuran normal kewajiban aktuaria metode pendanaan pensiun. neural network pembelajaran statistika projected unit credit speech recognition
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