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Sri Wahyu
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Journal : Rangkiang Mathematics Journal

 1 
Implementing the Accrued Benefit Cost and Attained Age Normal Methods for Pension Fund Calculations Wahyu, Sri; Arrezkya, Rahayu; Agustiani, Nur; Oktavia, Aulia; Triara, Lifeni; Muradina, Amalia; Saldy, Rifantio; Muhdaris, Redoa Asll
Rangkiang Mathematics Journal Vol. 4 No. 2 (2025): Rangkiang Mathematics Journal
Publisher : Department of Mathematics, Universitas Negeri Padang (UNP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/rmj.v4i2.83

Abstract

Pension fund management often faces challenges arising from uncertainties in actuarial variables, such as retirement age, years of service, salary levels, and interest rates. Inaccurate calculations may result in fund deficits or impose excessive contribution burdens on companies. This study aims to identify the optimal method for calculating pension funds to ensure the maximization of pension program benefits. The research employs secondary data from a limited liability company, with documentation as the primary data collection instrument. The data include employees’ dates of birth, dates of registration for work, employment commencement dates, and wage records. The analysis focuses on normal contributions, actuarial liabilities, and fund accumulation using the Accrued Benefit Cost (ABC) and Attained Age Normal (AAN) methods. The results indicate that the AAN method generates higher normal contributions than the ABC method, making it more effective in preventing pension fund deficits. Conversely, the ABC method offers a more evenly distributed cost allocation throughout participants’ working periods. The findings suggest that the differences in results between the two methods are influenced by the length of service and the salary levels of participants.
Co-Authors Abda Abda Abdullah, Rezky Putri Indarwati Abrar, Muhammad Edwin Raihan Ahmad Ardhani Pratama Ahmad, Hafidlotul Fatimah Akib, Marlyanti Nur Rahmah Albaab, Muh. Ulil Alfajri, Taufik Alfina Baharuddin Andi Husni Esa Darussalam Andi Retno Afifah Annisa Thurrabiah Khanza Ardhani, Ahmad Arfah, Arni Isnaini Arifin, Arina Fathiyyah Arina Fathiyyah Arifin Arni Isnaini Arfah Arrezkya, Rahayu Arta, Herly Aryani, Aulia Aswan, Ahmad Naufal Aulia Rizki Firdawanti Aulia, Aulia Bakhtiar, Ilma Khaerina Bukhari, Agussalim Cahyani, Nafila Dahlia Dahlia Eka Yanti, Andi Kartini Eka, Andi Kartini Erida Hasbi, Berry Evawani Elysa Lubis Fahmi Rizal Firdaus Hamid Gayatri B., Sri Wahyuni Gayatri, Sri Wahyuni Ghina, Nadiyatul Gultom, Esra Agustina Gultom Hadi, Santriani Harahap, Muh. Wirawan Hariansyah, Hariansyah Hasbi, Berry Erida Herdiansyah, Muh. Ida Royani 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 Khairunnisa, Siti Fayka lamtiar, Lamtiar Pasaribu Lestari, Novilia 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 Muh. Alfian Jafar Muhammad Rijal Wahid Muharram Muhdaris, Redoa Asll Mula Putra, Fadil Muradina, Amalia Nainggolan Nur Agustiani Nur, Muh. Jabal 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 Safitri, Asrini 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 Zalfaa Yasmine Saatirah