PERBANDINGAN SUKU BUNGA KONSTAN DAN SUKU BUNGA STOKASTIK DALAM PERHITUNGAN DANA PENSIUN DENGAN METODE ENTRY AGE NORMAL
DOI:
https://doi.org/10.24114/jmk.v7i2.30927Keywords:
Pension Fund, Constant Interest Rate, Stochastic Interest Rate, and Normal Entry Age MethodAbstract
Penelitian ini bertujuan untuk melihat besarnya manfaat yang diterima dan melihat perbedaan besar iuran yang harus dibayar serta kewajiban aktuaria peserta program pensiun untuk pensiun normal pada tingkat suku bunga konstan dan suku bunga stokastik. Perhitungan manfaat pensiun dihitung berdasarkan gaji terakhir, sedangkan besar iuran normal dan kewajiban aktuaria dihitung dengan metode entry age normal dengan tingkat suku bunga konstan dan suku bunga stokastik. Pada penelitian ini, menggunakan data BI rate tahun 2010-2019, Tabel Mortalita Indonesia (TMI) IV tahun 2019 dan tingkat suku bunga 5%. Hasil perhitungan yang diperoleh nilai iuran normal pada tingkat suku bunga konstan lebih besar daripada tingkat suku bunga stokastik. Perhitungan dana pensiun dengan menggunakan tingkat suku bunga stokastik lebih baik dari sisi peserta. This study aims to see the amount of benefits received and to see the difference in the amount of contributions that must be paid and the actuarial obligations of pension program participants for normal pensions at constant interest rates and stochastic interest rates. The calculation of pension benefits is calculated based on the last salary, while the amount of normal contributions and actuarial obligations is calculated using the normal entry age method with a constant interest rate and a stochastic interest rate. In this study, using BI rate data for 2010-2019, Indonesian Mortality Table (TMI) IV in 2019 and an interest rate of 5%. The calculation results obtained that the normal contribution value at a constant interest rate is greater than the stochastic interest rate. Calculation of pension funds using stochastic interest rates is better from the participant's side.References
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