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All Journal JTAM (Jurnal Teori dan Aplikasi Matematika) Jurnal Pengabdian UNDIKMA
Iskandar, M. Fauzan
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Employee Benefits Program Valuation with Multiple Decrement Model Based on PSAK 24 Post-COVID-19 Pandemic Ekasasmita, Wahyuni; Rahmi, Nur; Iskandar, M. Fauzan
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 8, No 1 (2024): January
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v8i1.17417

Abstract

In this article, we evaluate the post-labor compensation program based on PSAK-24 in the new normal era of the COVID-19 pandemic. In order to create a table multiple decrements based on a single table decrement namely, death, withdrawal, total permanent disability, and retirement. In the new normal era of the COVID-19 pandemic, the benefits of death, death caused by COVID-19, withdrawal, total permanent disability, and retirement were then aggregated. The method used in this study is a quantitative method with a case study approach of COVID-19. The data used is secondary data on the number of COVID-19 positive cases in Indonesia from January 2021 to December 2022. In this study, an actuarial model, the Multiple Decrement Model, was applied to calculate the valuation of the post-labor compensation program based on PSAK-24 using five decrements as the cause of claims consisting of death, death cause of COVID-19, withdrawal, total permanent disability and retirement. The calculation results that can be seen that large annual net premiums multiple decrement cases that provide benefits according to the cause of failure getting bigger as that person gets older. 
Pelatihan MIT App Inventor sebagai Upaya Meningkatkan Kemampuan Berpikir Logis Siswa SMAN 4 Parepare Maharani, Putri Ayu; Gunadin, Indar Chaerah; Intizhami, Naili Suri; Nuranti, Eka Qadri; Rafrin, Mardhiyyah; Agus, Muh.; Iskandar, M. Fauzan; Yunus, Sitti Rahma; Al-Fauzi S., Muhammad Faruq; Tunru, Muh. Abubakar
Jurnal Pengabdian UNDIKMA Vol. 5 No. 1 (2024): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i1.9786

Abstract

This community service activity aims to improve the logical thinking abilities of SMAN 4 Parepare students by teaching the application of mathematical logic in compiling computer instructions based on MIT App Inventor. The method for implementing this service was problem-based learning training by taking the example of the traditional game of rock-paper-scissors as a learning case. Next, create a rock-paper-scissors game program using MIT App Inventor as a student learning experience in applying mathematical logic concepts. The evaluation instrument employed was a questionnaire to collect pre-test and post-test results, which were then analyzed using descriptive statistics and paired sample t-tests. The results of this service showed an increase in the average participant score on the post-test results, where the average pre-test score was 7.24 out of 15, while the average post-test score was 9.17 out of 15.
Co-Authors Agus, Muh. Al-Fauzi S., Muhammad Faruq Eka Qadri Nuranti Gunadin, Indar Chaerah Maharani, Putri Ayu Naili Suri Intizhami Nur Rahmi Rafrin, Mardhiyyah Tunru, Muh. Abubakar Wahyuni Ekasasmita Yunus, Sitti Rahma