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All Journal JMM (Jurnal Masyarakat Mandiri) Rangkiang Mathematics Journal
Nur Agustiani
Institut Pertanian Bogor
Mathematics Other

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Implementing the Accrued Benefit Cost and Attained Age Normal Methods for Pension Fund Calculations Sri Wahyu; Rahayu Arrezkya; Nur Agustiani; Aulia Oktavia; Lifeni Triara; Amalia Muradina; Rifantio Saldy; Redoa Asll Muhdaris
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.
PENGUATAN PENYUSUNAN MODUL AJAR BERDIFERENSIASI UNTUK MEMAKSIMALKAN IMPLEMENTASI KURIKULUM MERDEKA Ana Setiani; Nur Agustiani; Hamidah Suryani Lukman; Mira Siti Nur’azizah
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.23963

Abstract

Abstrak: Pendampingan kurikulum Merdeka di tahun kedua pada jenjang SMP di kabupaten Sukabumi, masih banyak sekolah penggerak yang belum maksimal dalam mengimplementasikan modul ajar berdiferensiasi. Oleh karena itu, kegiatan pengabdian kepada Masyarakat ini bertujuan untuk penguatan penyusunan modul ajar berdiferensiasi sampai dengan mengimpelentasikannya pada sekolah penggerak. Metode pendekatan yang di gunakan untuk pelaksanaan kegiatan pengabdian masyarakat ini meliputi lokakarya, workshop, kunjungan lapangan dan pendampingan secara rutin untuk menonitoring pencapaian dari setiap sekolah. Kegiatan ini melibatkan 4 kepala sekolah dan 16 komite pembelajaran. Untuk melihat dampak dari implementasi pembelajaran berdiferensiasi pada kegiatan pembelajaran, perlu mengetahui ketercapaian modul ajar berdiferensiasi. Hal ini dibuktikan dari hasil aspek refleksi keterapaian modul ajar berdiferensiasi yang terdiri dari 5 komponen indikator tergolong baik dengan rata-rata pencapaian sebesar 86,6%, para peserta sudah memahami komponen modul ajar berdiferensiasi pada kurikulum Merdeka. Hal tersebut, diperkuat ketika kunjungan langsung ke sekolah menujukan 84,5% para guru sebagain besar sudah menerapkan implementasi modul ajar berdiferensiasi dengan baik.Abstract: Supporting the Merdeka curriculum in the second year at the junior high school level in the Sukabumi district, many driving schools still have not implemented differentiated teaching modules optimally. Therefore, this community service activity aims to strengthen the preparation of differentiated teaching modules and implement them in driving schools. The approach used to carry out community service activities includes workshops, field visits, and regular mentoring to monitor the achievements of each school. This activity involved four school principals and 16 learning committees. To see the impact of implementing differentiated learning on learning activities. It is necessary to know the achievements of differentiated teaching modules. That is proven by the results of the reflection aspect of the achievement of the differentiated teaching module, which consists of 5 indicator components that are classified as good with an average achievement of 86.6%; the participants already understand the components of the differentiated teaching module in the Merdeka curriculum. That was reinforced when direct school visits showed that 84.5% of teachers had implemented differentiated teaching modules well.
Co-Authors Amalia Muradina Ana Setiani Aulia Oktavia Hamidah Suryani Lukman Lifeni Triara Mira Siti Nur’azizah Rahayu Arrezkya Redoa Asll Muhdaris Rifantio Saldy Sri Wahyu