Perhitungan Dana Pensiun PT. Kaltim Daya Mandiri dengan Metode Projected Unit Credit

Budiarto, Yudhistira Rizky (2024) Perhitungan Dana Pensiun PT. Kaltim Daya Mandiri dengan Metode Projected Unit Credit. Project Report. [s.n], [s.l.]. (Unpublished)

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Abstract

Laporan ini membahas perhitungan dana pensiun di PT. Kaltim Daya Mandiri menggunakan metode Projected Unit Credit (PUC). Metode ini digunakan untuk menghitung nilai sekarang manfaat pensiun (PVFB), iuran normal, dan kewajiban aktuaria berdasarkan data 30 karyawan, dengan asumsi suku bunga 7% dan proporsi manfaat 2,5%. Hasil analisis menunjukkan bahwa besarnya iuran dan kewajiban dipengaruhi oleh usia, masa kerja, dan gaji. Total iuran normal yang dibayarkan karyawan mencapai Rp37,3 miliar, sedangkan kewajiban aktuaria perusahaan sebesar Rp88,3 miliar. Temuan ini menunjukkan pentingnya perencanaan dana pensiun yang tepat agar perusahaan dapat memenuhi komitmen jangka panjangnya.
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This report presents a pension fund calculation at PT. Kaltim Daya Mandiri using the Projected Unit Credit (PUC) method. The method estimates the present value of future benefits (PVFB), normal cost, and actuarial liability based on data from 30 employees, using a 7% interest rate and a 2.5% benefit proportion. The results show that age, years of service, and salary significantly influence the cost and liability. The total normal cost contributed by employees is Rp37.3 billion, while the company's actuarial liability amounts to Rp88.3 billion. These findings highlight the importance of proper pension funding to meet long-term obligations effectively.

Item Type:	Monograph (Project Report)
Uncontrolled Keywords:	Dana pensiun, Projected Unit Credit, iuran normal, kewajiban aktuaria, manfaat pensiun Pension fund, Projected Unit Credit, normal cost, actuarial liability, retirement benefit
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD30.28 Planning. Business planning. Strategic planning.
Divisions:	Faculty of Mathematics, Computation, and Data Science > Actuaria > 94203-(S1) Undergraduate Thesis
Depositing User:	Yudhistira Rizky Budiarto
Date Deposited:	28 Jul 2025 07:14
Last Modified:	28 Jul 2025 07:14
URI:	http://repository.its.ac.id/id/eprint/121418

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