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Analysis of Investment Decision Assessment Using the Net Present Value (NVP) Method at PT Bank Mandiri (Persero) Tbk Muqtashida, Amalia Aura; Benedicta, Hellena; Suhaimi, Nurnisaa Binti Abdullah
International Journal of Mathematics, Statistics, and Computing Vol. 2 No. 3 (2024): International Journal of Mathematics, Statistics, and Computing
Publisher : Communication In Research And Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijmsc.v2i3.121

Abstract

This paper explores the fundamental elements of a robust business management strategy, essential for sustained success in the dynamic business landscape. It delves into crucial components such as investment decision-making, comprehensive planning, business development, and judicious risk-taking. These strategic decisions not only influence immediate financial performance but also contribute to long-term benefits such as market growth and heightened competitiveness. Focusing on the banking sector, the paper acknowledges the potential for substantial returns juxtaposed with inherent risks. Emphasizing that these risks are manageable, particularly in the stock market, it advocates for a meticulous approach to investment decision analysis. The strategic choices made in this process play a pivotal role in maximizing returns while minimizing the impact of stock market risks. With a preference for the Net Present Value (NPV) method highlighted in the literature review, the paper underlines the significance of comprehensive investment decision analysis.
A Comparative Study of Projected Unit Credit and Attained Age Normal Methods for Actuarial Liability Estimation: A Case Study of PT Taspen Muqtashida, Amalia Aura; Melania, Suryaningrum Virgia
International Journal of Quantitative Research and Modeling Vol. 6 No. 3 (2025): International Journal of Quantitative Research and Modeling (IJQRM)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v6i3.1027

Abstract

The selection of an appropriate actuarial liability calculation method will help PT Taspen (Persero) to ensure the adequacy of pension funds that must be prepared, optimize pension fund management, and reduce the risk of future underfunding. This study aims to analyze the comparison between the Projected Unit Credit and Attained Age Normal methods in the context of estimating actuarial liabilities at PT Taspen (Persero), and evaluate how the differences in these methods affect pension fund planning and management. Through this analysis, it is expected to find a method that is more suitable for the characteristics of pension participants and the long-term needs of PT Taspen (Persero) in ensuring the sustainability of an efficient pension program. Comparative descriptive research was conducted in this study to describe the comparison of the results of estimating actuarial liabilities from two methods: Projected Unit Value (PUC) and Attained Age Normal (AAN) and assess their impact on funding conditions. In total, the value of actuarial liabilities generated by the PUC method is slightly higher at Rp421,875,241,393.40, compared to the AAN method of Rp420,746,185,877.40. This difference shows that the method used in the calculation greatly affects the amount of liabilities that must be met by the pension fund.