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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Roseyla Sahdina Pasaribu
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Analisis Perbandingan Metode Valuasi Aktuaria Attained Age Normal, Entry Age Normal, dan Individual Level Premium dalam Perhitungan Dana Pensiun Nurul Wahida Harahap; Qisti Hafizhah Lubis; Roseyla Sahdina Pasaribu
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34554

Abstract

This study aims to analyze and compare pension fund actuarial liabilities using three approaches: Attained Age Normal (AAN), Entry Age Normal (EAN), and Individual Level Premium (ILP). Using hypothetical participant profile data, manual simulations were conducted to calculate pension benefits and liabilities arising from each method. The analysis results indicate differences in liability values ​​and financing patterns between the methods, reflecting the characteristics and underlying assumptions of each approach. This study provides a comparative overview that can be used as a reference in selecting a pension fund valuation method that aligns with institutional needs and policies.
Analisis Perbandingan Metode Valuasi Aktuaria Attained Age Normal, Entry Age Normal, dan Individual Level Premium dalam Perhitungan Dana Pensiun Nurul Wahida Harahap; Qisti Hafizhah Lubis; Roseyla Sahdina Pasaribu
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34554

Abstract

This study aims to analyze and compare pension fund actuarial liabilities using three approaches: Attained Age Normal (AAN), Entry Age Normal (EAN), and Individual Level Premium (ILP). Using hypothetical participant profile data, manual simulations were conducted to calculate pension benefits and liabilities arising from each method. The analysis results indicate differences in liability values ​​and financing patterns between the methods, reflecting the characteristics and underlying assumptions of each approach. This study provides a comparative overview that can be used as a reference in selecting a pension fund valuation method that aligns with institutional needs and policies.
Co-Authors Nurul Wahida Harahap Qisti Hafizhah Lubis