Estimasi Penghasilan Dasar Pensiun dengan Metode Markov Chain dalam Penentuan Iuran Normal Program Pensiun Accrued Benefit Cost Method

Rahmah, Lailatun Nur (2023) Estimasi Penghasilan Dasar Pensiun dengan Metode Markov Chain dalam Penentuan Iuran Normal Program Pensiun Accrued Benefit Cost Method. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Setiap Pegawai Negeri Sipil (PNS) telah diikutsertakan oleh pemerintah sebagai peserta dari program pendanaan pensiun oleh PT TASPEN (Persero). Program ini membantu para pegawai sehingga menerima rasa aman dan sejahtera untuk tetap memenuhi kebutuhannya di masa pensiun. Perhitungan terhadap manfaat pensiun maupun iuran normal (Normal Cost) harus dilakukan dengan tepat sehingga iuran normal yang dibebankan kepada PNS setiap bulannya dapat dikatakan seimbang dengan dana Anggaran Pendapatan dan Belanja Negara (APBN) yang disalurkan oleh pemerintah. Penelitian ini melakukan analisis ketidakseimbangan iuran normal program pensiun Accrued Benefit Cost Method yang dibayarkan oleh pegawai dengan manfaat yang diperoleh berdasarkan perhitungan iuran normal PT TASPEN (Persero) dan berdasarkan perhitungan iuran normal Accrued Benefit Cost Method secara umum. Analisis tersebut dilanjutkan dengan perhitungan iuran normal baru dengan penerapan matriks peluang transisi dari kepangkatan PNS untuk menaksir besar Penghasilan Dasar Pensiun (PhDP) dengan tujuan tercapainya keseimbangan antara iuran normal dengan manfaat pensiun yang diterima oleh pegawai. Data yang digunakan merupakan data peluang kenaikan pangkat PNS Jawa Timur. Hasil analisis menunjukkan bahwa nilai ketidakseimbangan antara iuran normal dengan manfaat pensiun yang dihitung dengan iuran normal berdasarkan PT TASPEN (Persero) lebih tinggi dibandingkan dengan iuran normal berdasarkan program pensiun Accrued Benefit Cost Method secara umum. Iuran normal baru yang perlu dibayarkan pada usia 30 tahun adalah sebesar Rp3.934.070 per tahun. Nilai tersebut diharapkan dapat menutupi kekurangan pendanaan sehingga keseimbangan antara iuran normal dengan manfaat pensiun yang diterima oleh pegawai dapat tercapai.
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Every civil servant has been included by the government as a participant in the pension funding program by PT TASPEN (Persero). This program helps employees to feel safe and prosperous to continue to fulfill their needs in retirement. The calculation of pension benefits and normal cost must be done correctly so that the normal cost paid by civil servants every month is in balance with the State Budget funds distributed by the government for pension benefits. This study analyzes the imbalance of the normal cost of the Accrued Benefit Cost Method pension program paid by employees with the benefits obtained based on the normal cost calculation by PT TASPEN (Persero) and based on the normal cost calculation by Accrued Benefit Cost Method in general. The analysis is continued with the calculation of the new normal cost by applying the use of the transition opportunity matrix from the rank of civil servant to estimate the amount of Basic Retirement Income with the aim of achieving a balance between the normal cost and the pension benefits received by employees. The data used in this study is data on the probability of moving the rank for East Java civil servants. The results of the analysis show that the value of the imbalance between normal cost and pension benefits calculated using normal cost by PT TASPEN (Persero) is higher than normal cost based on the Accrued Benefit Cost Method pension program in general. The new normal cost that must be paid at the age of 30 is IDR 3,934,070 per year. This value is expected to cover the lack of funding so that a balance between normal cost and pension benefits received by employees can be achieved.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Accrued Benefit Cost Method, iuran normal, manfaat pensiun, matriks peluang transisi, Pegawai Negeri Sipil, civil servant, normal cost, pension benefit, transition opportunity matrix
Subjects:	Q Science > Q Science (General) Q Science > QA Mathematics Q Science > QA Mathematics > QA274.7 Markov processes--Mathematical models.
Divisions:	Faculty of Science and Data Analytics (SCIENTICS) > Actuaria > 94203-(S1) Undergraduate Thesis
Depositing User:	Lailatun Nur Rahmah
Date Deposited:	31 Jul 2023 02:05
Last Modified:	31 Jul 2023 02:05
URI:	http://repository.its.ac.id/id/eprint/100786

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