Perhitungan Dana Pensiun dengan Metode Entry Age Normal: Studi Kasus PT TASPEN (Persero)

Faizah, Afniyah and Putrisiena, Jasmine (2024) Perhitungan Dana Pensiun dengan Metode Entry Age Normal: Studi Kasus PT TASPEN (Persero). Project Report. [s.n.], [s.l.]. (Unpublished)

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Abstract

Dana pensiun merupakan komponen penting dalam sistem jaminan sosial yang bertujuan untuk memberikan kestabilan finansial kepada pekerja setelah pensiun. Pengelolaan dana pensiun yang akurat dan berkelanjutan menjadi tantangan utama, terutama dalam memastikan keseimbangan antara kontribusi peserta dan kewajiban perusahaan. Penelitian ini memanfaatkan data peserta aktif dari Dinas Pendidikan Provinsi Jawa Timur, meliputi usia masuk, gaji pokok, dan masa kerja, untuk menghitung komponen penting seperti manfaat pensiun, iuran normal, dan kewajiban aktuaria. Metode Entry Age Normal dipilih karena kemampuannya mengintegrasikan faktor usia peserta secara proporsional dalam menentukan iuran dan kewajiban perusahaan. Hasil analisis menunjukkan bahwa metode ini tidak hanya memastikan keadilan dalam distribusi manfaat pensiun, tetapi juga memberikan fleksibilitas finansial bagi perusahaan dalam memenuhi kewajiban aktuaria. Selain itu, penerapan metode ini menegaskan pentingnya perencanaan dana pensiun yang efektif untuk mendukung keberlanjutan program pensiun di Indonesia. Penelitian ini menawarkan wawasan praktis yang relevan bagi PT TASPEN serta memberikan kontribusi pada pengembangan ilmu aktuaria di bidang dana pensiun.
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Pension funds are a crucial component of social security systems aimed at providing financial stability for workers after retirement. The accurate and sustainable management of pension funds is a significant challenge, particularly in ensuring a balance between participant contributions and company liabilities. This study utilizes active participant data from the East Java Education Department, including entry age, base salary, and years of service, to calculate key components such as pension benefits, normal contributions, and actuarial liabilities. The Entry Age Normal method was chosen for its ability to proportionally integrate participants' age factors in determining contributions and company liabilities. The analysis results show that this method not only ensures fairness in the distribution of pension benefits but also provides financial flexibility for companies in meeting their actuarial liabilities. Furthermore, the implementation of this method emphasizes the importance of effective pension fund planning to support the sustainability of pension programs in Indonesia. This study offers practical insights relevant to PT TASPEN and contributes to the advancement of actuarial science in the field of pension fund management.

Item Type:	Monograph (Project Report)
Uncontrolled Keywords:	Dana Pensiun, Entry Age Normal, Kewajiban Aktuaria, Manfaat Pensiun.Actuarial Liabilities, Entry Age Normal, Pension Benefits, Pension Funds.
Subjects:	H Social Sciences > HG Finance > HG8054.5 Risk (Insurance) Q Science > QA Mathematics > QA276 Mathematical statistics. Time-series analysis. Failure time data analysis. Survival analysis (Biometry)
Divisions:	Faculty of Science and Data Analytics (SCIENTICS) > Actuaria > 94203-(S1) Undergraduate Thesis
Depositing User:	Afniyah Faizah
Date Deposited:	03 Jan 2025 06:51
Last Modified:	03 Jan 2025 06:51
URI:	http://repository.its.ac.id/id/eprint/116100

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