Abstract
Employees can be referred to as company assets because they play an important role in the progress and decline of a company. So the company can protect the welfare of employees when their age can no longer be productive, one of which is to include employees in pension fund insurance. This study aims to calculate and compare the normal contributions that participants must pay using the methods Projected Unit Credit and Aggregate Cost. The calculation of normal contributions using the method Projected Unit Credit uses the present value of the pension benefits divided by the length of service. The Method Aggregate Cost uses the present value of the pension benefits minus the accumulated funds and divided by the term annuity. The result of this research is that the normal contribution amount using the method Projected Unit Credit is lower in the payments in the first years than using the method Aggregate Cost. The Method contribution Projected Unit Credit increases significantly as the length of service period and the method Aggregate Cost increases slowly but increases sharply as the retirement age approaches.
Highlights
Employees can be referred to as company assets because they play an important role in the progress and decline of a company
The company can protect the welfare of employees when their age can no longer be productive, one of which is to include employees in pension fund insurance
This study aims to calculate and compare the normal contributions that participants must pay using the methods Projected Unit Credit and Aggregate Cost
Summary
Karyawan merupakan para tenaga kerja yang menjalankan setiap aktivitas dan tugas dalam suatu perusahaan. Pengertian karyawan secara umum adalah manusia atau orang yang menggunakan tenaga dan kemampuannya untuk mendapat balasan jasa berupa pendapatan, baik berupa uang maupun dalam bentuk lainnya dari perusahan atau pemberi kerja. Karyawan dapat disebut menjadi aset perusahaan mengingat produktivitas dari karyawan sangat berpengaruh terhadap kemajuan atau kemunduran suatu perusahan (Oktiani, 2013). Tentu perusahaan juga akan berharap program asuransi pensiun ini akan meningkatkan loyalitas dari karyawannya terhadap perusahaan dan dapat juga menjadi salah satu cara untuk membalas jasa para pekerja yang telah mengabdikan hidupnya untuk kemajuan perusahaan. Metode yang tergolong dalam kelompok Accrued Benefit Cost Method adalah Unit Credit Method dan Projected Unit Credit. Berdasarkan hal tersebut penulis tertarik untuk menggunakan metode Projected Unit Credit dan metode Aggregate Cost pada pensiun normal untuk perhitungan iuran normal peserta, dengan judul “Penggunaan metode Projected Unit Credit dan Aggregate Cost pada asuransi pensiun normal”
Sign-in/Register to view highlights & summary 
Published Version (
Free)
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call