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 : Jurnah Ilmiah Pendidikan Dasar
Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published

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.