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Journal : Journal of Mathematics UNP

Analisis Perbandingan Metode Accrued Benefit Cost dan Entry Age Normal dalam Perhitungan Dana Pensiun Karyawan Swasta Wahyu, Sri
Journal of Mathematics UNP Vol 10, No 1 (2025): Journal Of Mathematics UNP
Publisher : UNIVERSITAS NEGERI PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/unpjomath.v10i1.17322

Abstract

Pension fund management is very important to ensure private employees benefits as pension fund participants and financial stability for pension fund management companies. This study aims to compare the Accrued Benefit Cost (ABC) and Entry Age Normal (EAN) methods in calculating pension funds, which consist of calculating normal contributions, actuarial liabilities, accumulated funds, and insufficient funds. The results show that the ABC method offers greater flexibility in managing contributions as well as a higher potential surplus fund for the company, while the EAN method provides stability in annual contributions with actuarial liabilities and accumulated funds that tend to be higher, making it more suitable for participants who prioritise long-term certainty. Thus, the choice of calculation method should be tailored to the characteristics and needs of the pension plan, especially in the context of dynamic private companies. Proper evaluation is needed to ensure the sustainability and effectiveness of the pension plan for all parties involved.
Co-Authors Abda Abda Abdullah, Rezky Putri Indarwati Abrar, Muhammad Edwin Raihan Ade Candra Bayu Ahmad Ardhani Pratama Ahmad, Hafidlotul Fatimah Akbar, M. Ali Akib, Marlyanti Nur Rahmah Albaab, Muh. Ulil Alfajri, Taufik Alfina Baharuddin Andi Retno Afifah Annisa Thurrabiah Khanza Ardhani, Ahmad Arfah, Arni Isnaini Arifin, Arina Fathiyyah Arina Fathiyyah Arifin Arrezkya, Rahayu Arta, Herly Aryani, Aulia Aswan, Ahmad Naufal Aulia Rizki Firdawanti Aulia, Aulia Bakhtiar, Ilma Khaerina Bukhari, Agussalim Cahyani, Nafila Dahlia Dahlia Dahliah, Dahliah Darariani Iskandar Eka Yanti, Andi Kartini Eka, Andi Kartini Erida Hasbi, Berry Evawani Elysa Lubis Fahmi Rizal Firdaus Hamid Gayatri, Sri Wahyuni Ghina, Nadiyatul Gultom, Esra Agustina Gultom Hadi, Santriani Harahap, Muh. Wirawan Hariansyah, Hariansyah Hasbi, Berry Erida Herdiansyah, Muh. Ika Fitri Apriani Ilda, Khusnul Ilmianti, Ilmianti Indah Lestari Daeng Kanang Iriani, Sastrawati Indah Irna Diyana Kartika Kanang, Indah Lestari Daeng Kesya Azzahra Putri Khairuddin Djawad lamtiar, Lamtiar Pasaribu Lestari, Novilia Maharani, Ratih Natasha Maisuri T Chalid, Maisuri T Manurung, Basaria Melisa Sartika Mochammad Erwin Rachman Mochammad Erwin Rachman, Mochammad Erwin Mochammad Hatta Mohammad Reza Zainal Abidin Muchsin, Achmad Harun Muhammad Rijal Wahid Muharram Muhdaris, Redoa Asll Mula Putra, Fadil Muradina, Amalia Nainggolan Namirah, Hanna Aulia Nasir, Riswana Nur Agustiani Nur, Muh. Jabal Nurhayati, Riski Nurhikmawati, Nurhikmawati Oktavia, Aulia Pandu Wiryansya, Edward Pratama, Marhumi Putri Prema Hapsari Prima Sari, Devni Rachman, Erwin Rachmat Faisal Syamsu Rachmat Faisal Syamsu, Rachmat Faisal Reni, Putri Rosdiana Natzir S Sunardi Sabri, Tsabita Salsabila Sadra Afifah Saldy, Rifantio Sarah Sarwati, Athiyyah Sembiring, Isyos Sari Sodiqah, Yani Sri Irmandha K Sri Julyani Sri Vitayani Sri Wahyuni Gayatri Syahruddin, Febie Irsandy Toto Bara Setiawan Triara, Lifeni Tritiro Pasigai, St Ramadina Puteri Ummul Khairi, Annisa Widiyastuti, Nanda Febriyanti Wisudawan, Wisudawan Yusmet Rizal Z., Nurul Islah Zainal, Muh. Reza Zilrahmi, Zilrahmi