Daftar Pustaka. Takashi Futami, "Actuarial Mathematics Part II", The Research Institute Of. Life Insurance Welfare, Japan.

Ukuran: px

Mulai penontonan dengan halaman:

Download "Daftar Pustaka. Takashi Futami, "Actuarial Mathematics Part II", The Research Institute Of. Life Insurance Welfare, Japan."

Farida Erlin Sanjaya
7 tahun lalu
Tontonan:

1 Daftar Pustaka Bowers, N., Gerber, H., Hickman, J.C., Jones, D.A., and Nesbitt, C. (1997) "Actuarial Mathematics", 2 nd ed., Schaumburg, IL: Society of Actuaries. Howard E., Winklevoss, PhD., "Pension Mathematics With Numerical Illustrations", Associate Professor Of Insurance And Actuarial Science Wharton School. Jordan Jr., Chester Walace, 1967, "Life Contingencies", The Society of Actuaries. Peraturan Perundangan, Keputusan Menteri Keuangan Republik Indonesia, No:KEP-194/KM.6/2004tentangPengesahan atas Peraturan Dana Pensiun dari Dana Pensiun Karyawan Taspen. Takashi Futami, "Actuarial Mathematics Part I", The Research Institute Of Life Insurance Welfare, Japan. Takashi Futami, "Actuarial Mathematics Part II", The Research Institute Of Life Insurance Welfare, Japan. 29

2 Lampiran 1 Tabel mortality cso80 l x (i) q x (i)

3 LAMPIRAN

4 LAMPIRAN

5 LAMPIRAN

6 Lampiran 2 Tabel Gam83 untuk program pensiun l x (i)

7 LAMPIRAN

8 LAMPIRAN

9 LAMPIRAN

10 Lampiran 3 Program Quick Basic untuk Pensiun Plan DEFDBL A-Z CLS DIM lxa(111), lx(105), qxc(105), qxw(105), ax(111), qxm(105) DIM PVPENCAT(100), PVPENJND(100), PVPENYTM(100), PVPENCPT(100), PVPENTUNDA(100) DIM PVFB(100), MATI(100), KELUAR(100) DIM PVPENS(100), PVFP(100), PVPENNT(100), ALAKTIF(100) DIM PVPENSDRP(100), PVPENJNDP(100), PVPENYTMP(100), ALPEN- SIUNAN(100) DIM PVSDRTUNDA(100), PVJNDTUNDA(100), PVYTMTUNDA(100), AL- TUNDA(100) DIM cso80ml(100, 2) *** Asumsi Aktuaria *** bu =.105 v = 1 / (1 + bu) skl =.03 OPEN "i", #1, "D:\safari\gam83.txt" FOR i = 5 TO 105 INPUT #1, lxa(i) NEXT i 38

11 LAMPIRAN 3 39 CLOSE #1 FOR i = 5 TO 110 FOR j = 0 TO i ax(i) = ax(i) + v ^j * lxa(i + j) / lxa(i) NEXT j NEXT i OPEN "i", #2, "D:\safari\cso80ml.csv" FOR i = 1 TO 99 INPUT #2, cso80ml(i, 1), cso80ml(i, 2) lx(i) = cso80ml(i, 1) qxm(i) = cso80ml(i, 2) PRINT i, lx(i), qxm(i) NEXT i CLOSE #2 INPUT b$ FOR i = 0 TO 99 IF i <= 29THEN qxc(i) = 3 / qxw(i) = 10 / 100 IF i >= 30ANDi< 35 THEN qxc(i) = 5 / qxw(i) = 5 / 100 IF i >= 35ANDi< 40 THEN qxc(i) = 5 / qxw(i) = 3 / 100 IF i >= 40ANDi< 45 THEN qxc(i) = 10 / 10000

12 LAMPIRAN 3 40 qxw(i) = 2 / 100 IF i >= 45ANDi< 50 THEN qxc(i) = 50 / qxw(i) = 2 / 100 IF i >= 50ANDi< 51 THEN qxc(i) = 100 / qxw(i) = 2 / 100 IF i >= 51ANDi< 55 THEN qxc(i) = 100 / qxw(i) = 1 / 100 IF i >= 55ANDi< 56 THEN qxc(i) = 200 / qxw(i) = 1 / 100 IF i >= 56THEN qxc(i) = 200 / qxw(i) = 0 NEXT i *** PERHITUNGAN KEWAJIBAN AKTUARIA *** *** BAGI PEGAWAI AKTIF *** OPEN "d:\safari\pens2005.prn" FOR RANDOM AS #1 LEN = 45 FIELD #1, 12 AS NIK$, 1 AS sex$, 2 AS tgllhr$, 2 AS blnlhr$, 4 AS thnlhr$, 2AStglmi$,2ASblnmi$,4ASthnmi$,7ASphdp$,3ASsts$,5ASmk$ pegawai = 2032 peg0 = 0

13 LAMPIRAN 3 41 FOR i = 1 TO pegawai GET #1, i tgllhr = VAL(tgllhr$) blnlhr = VAL(blnlhr$) thnlhr = VAL(thnlhr$) tglmi = VAL(tglmi$) blnmi = VAL(blnmi$) thnmi = VAL(thnmi$) phdp = VAL(phdp$) tglval = 31 blnval = 12 thnval = 2005 IF blnval = 1 OR bulanval = 5 OR bulanval = 7 OR bulanval = 10 OR blnval =12THENbulan=30 IF blnval = 2 OR bulanval = 4 OR bulanval = 6 OR bulanval = 8 OR blnval =9ORblnval=11THENbulan=31 IF blnval = 3 AND (thnval / 4) - INT(thnval / 4) = 0 THEN bulan = 29 IF blnval = 3 AND (thnval / 4) - INT(thnval / 4) > 0THENbulan=28 hrus = tglval - tgllhr blnus = blnval - blnlhr thnus = thnval - thnlhr IF hrus < 0THEN hrus = hrus + bulan blnus = blnus - 1 IF blnus < 0THEN blnus = blnus + 12 thnus = thnus - 1 IF hrus > 15 THEN

14 LAMPIRAN 3 42 blnus = blnus + 1 hrus = 0 IF blnus >= 12THEN thnus = thnus + 1 blnus = blnus - 12 usia = thnus + blnus / 12 x=cint(usia) LOCATE 3, 5: PRINT "BACA DATA PEGAWAI AKTIF" LOCATE 5, 5: PRINT "NOMOR :"; i LOCATE 6, 5: PRINT "NIK :"; NIK$ LOCATE 7, 5: PRINT USING "TGL LAHIR : ##-##-####"; tgllhr; blnlhr; thnlhr LOCATE 8, 5: PRINT USING "TGL PESERTA: ##-##-####"; tglmi; blnmi; thnmi LOCATE 9, 5: PRINT USING "PHDP : ##,###,###"; phdp LOCATE 10, 5: PRINT USING "SUSKEL : ###"; VAL(sts$) LOCATE 11, 5: PRINT USING "MK PENSIUN : ##-##"; VAL(LEFT$(mk$, 2)); VAL(RIGHT$(mk$, 3)) LOCATE 12, 5: PRINT USING "USIA : ## thn ## bln"; thnus; blnus LOCATE 13, 5: PRINT USING "ist - ank : ## - ##"; VAL(LEFT$(sts$, 2)) - 10; VAL(RIGHT$(sts$, 1)) INPUT b$ mk = VAL(LEFT$(mk$, 2)) + VAL(RIGHT$(mk$, 2)) / 12 ist = VAL(LEFT$(sts$, 2)) - 10 ank = VAL(RIGHT$(sts$, 1)) mk = 0 IF x >= 56THENpeg0=peg0+1 IF x < 56 THEN

15 LAMPIRAN 3 43 FOR th = 1 TO 1 MPN=.025*(mk+56-x)*phdp IF MPN >.75 * phdp THEN MPN =.75 * phdp thn = th IF thn > 56-xTHENthn=56-x MSDR=.025*(mk+thn-1)*phdp IF MSDR >.75 * phdp THEN MSDR =.75 * phdp MJND=.67*MSDR IF MJND >.5 * phdp THEN MJND =.5 * phdp MYTM = MJND IF th <= 56-xTHEN *********************************** *** PERHITUNGAN NORMAL COST *** *********************************** FORj=1TO57-x-th MPSDR =.025 * (mk + j + th - 1) * phdp IF MPSDR >.75 * phdp THEN MPSDR =.75 * phdp MPJND =.67 * MPSDR MPYTM = MPJND MPCCT =.025 * (56 - x + mk) * phdp IF MPSDR >.75 * phdp THEN MPSDR =.75 * phdp IF MPJND >.5 * phdp THEN MPJND =.5 * phdp PVPENCAT(th) = PVPENCAT(th) + MPCCT * (1 + skl) ^(j - th) * lx(x + th j) / lx(x + th - 1) * qxc(x + th j) * v ^j * ax(x + th j) * 12 PVPENJND(th) = PVPENJND(th) + MPJND * (1 + skl) ^(j - th) * (lx(x + th j) * lx(x + th j - 3)) / (lx(x + th - 1) * lx(x + th - 1-3)) * (lx(x +th-1+j)-lx(x+th-1+j+1))/lx(x+th-1+j)*v^j*ax(x+th-_ 1+j-3)*12*ist IFx+th-1+j-30> 25 GOTO dewasa IFx+th-1-30< 5THENx=35-th+1

16 LAMPIRAN 3 44 PVPENYTM(th) = PVPENYTM(th) + MPYTM * (1 + skl) ^(j - th) * (lx(x +th-1+j)*lx(x+th-1+j-30))/(lx(x+th-1)*lx(x+th-1-30))* (lx(x+th-1+j)-lx(x+th-1+j+1))/lx(x+th-1+j)*v^j*(ax(x+_ th-1+j-30)-ax(25))*12*ank dewasa: IF mk + th j > 3ANDx+th-1+j< 46 THEN PVPENTUNDA(th) = PVPENTUNDA(th) + MPSDR * (1 + skl) ^(j - th) * lx(x + th j) / lx(x + th - 1) * qxw(x + th j) * v ^j * lx(46) / lx(x + th j) * v ^(46 - (x + th - 1) - j) * ax(46) * 12 IF mk + th j <= 3 AND x + th j < 46 THEN IURPEG =.075 * phdp * (1 - (1 + bu / 12) ^(-(mk + th j) * 12)) / (bu /12)*(1+bu/12) PVPENNT(th) = PVPENNT(th) + IURPEG * lx(x + th j) / lx(x + th -1)*qxw(x+th-1+j)*v^j PVFP(th) = PVFP(th) + phdp * (1 + skl) ^(j - th) * 12 * lx(x + th j) /lx(x+th-1)*v^(j-1) NEXT j PVFBIAYA = PVFP *.05 FOR j = 1 TO PVPENCPT(th) = PVPENCPT(th) + MPN * (1 + skl) ^(46 - (x + th - 1)) *lx(46)/lx(x+th-1)*v^(46-(x+th-1))*qxw(46+th-1+j)*v^j* ax(46 + th j) * 12 NEXT j PVPENS(th) = PVPENS(th) + MPN * (1 + skl) ^(56 - (x + th - 1)) * v ^(56 -(x+th-1))*lx(56)/lx(x+th-1)*ax(56)*12 IF th > 56 - x THEN MPSDR=.025*(mk+56-x)*phdp

17 LAMPIRAN 3 45 IF MPSDR >.75 * phdp THEN MPSDR =.75 * phdp MPJND =.67 * MPSDR MPYTM = MPJND MPCCT =.025 * (56 - x + mk) * phdp IF MPSDR >.75 * phdp THEN MPSDR =.75 * phdp IF MPJND >.5 * phdp THEN MPJND =.5 * phdp PEGPEN = lx(x + th) / lx(x) SENDIRI(th) = SENDIRI(th) + PEGPEN MANSDR(th) = MANSDR(th) + MPN * (1 + skl) ^(56 - x) * PEGPEN PEGMAT = lx(x + th - 1) / lx(x) * qxm(x + th - 1) MATI(th) = MATI(th) + PEGMAT PENJND = (lx(x + th - 1) * lx(x th - 1)) / (lx(x) * lx(x - 3)) * qxm(x +th-1)*ist JANDA(th) = JANDA(th) + PENJND MANJND(th) = MANJND(th) + MJND * (1 + skl) ^(th) * PENJND FOR j = 1 TO th PVPENJND(th) = PVPENJND(th) + MPJND * (1 + skl) ^(56 - x) * (lx(x +th-1+j)*lx(x+th-1+j-3))/(lx(x+th-1)*lx(x+th-1-3))*(lx(x + th j) - lx(x + th j + 1)) / lx(x + th j) * v ^j * ax(x + th - 1 +j_ -3)*12*ist IFx+th-1+j-30> 25 GOTO dewasa1 IFx+th-1-30< 5THENx=35-th+1 PVPENYTM(th) = PVPENYTM(th) + MPYTM * (1 + skl) ^(56 - x) * (lx(x +th-1+j)*lx(x+th-1+j-30))/(lx(x+th-1)*lx(x+th-1-30))* (lx(x+th-1+j)-lx(x+th-1+j+1))/lx(x+th-1+j)*v^j*(ax(x+ th - 1 _ +j-30)-ax(25))*12*ank dewasa1: IF mk x j <= 3ANDx+56-x-1+j< 46 THEN

18 LAMPIRAN 3 46 IURPEG =.075 * phdp * (1 - (1 + bu / 12) ^(-(mk + th j) * 12)) / (bu /12)*(1+bu/12) PVPENNT(th) = PVPENNT(th) + IURPEG * lx(x + th j) / lx(x + th -1)*qxw(x+th-1+j)*v^j NEXT j PVPENS(th) = PVPENS(th) + MPN * (1 + skl) ^(56 - x) * v ^((x + th - 1) -56)*lx(x+th-1)/lx(56)*ax(x+th-1)*12 PVFB(th) = PVPENCAT(th) + PVPENS(th) + PVPENJND(th) + PVPENYTM(th) + PVPENCPT(th) + PVPENTUNDA(th) + PVPENNT(th) ALAKTIF(th) = PVFB(th) - PVFP(th) LOCATE 15, 10: PRINT "PERHITUNGAN NORMAL COST" LOCATE 16, 10: PRINT "=======================" LOCATE 18, 10: PRINT USING "PVPENS : ###,###,###,###.##"; PVPENS(th) LOCATE 19, 10: PRINT USING "PVPENCAT : ###,###,###,###.##"; PVPENCAT(th) LOCATE 20, 10: PRINT USING "PVPENSJND : ###,###,###,###.##"; PVPENJND(th) LOCATE 21, 10: PRINT USING "PVPENSYTM : ###,###,###,###.##"; PVPENYTM(th) LOCATE 22, 10: PRINT USING "PVPENCEPAT: ###,###,###,###.##"; PVPENCPT(th) LOCATE 23, 10: PRINT USING "PVPENTUNDA: ###,###,###,###.##"; PVPENTUNDA(th) LOCATE 24, 10: PRINT USING "PVNILTUN : ###,###,###,###.##"; PVPENNT(th) LOCATE 25, 10: PRINT USING "PVFB (AKT): ###,###,###,###.##"; PVFB(th)

19 LAMPIRAN 3 47 LOCATE 26, 10: PRINT USING "PVF PHDP : ###,###,###,###.##"; PVFP(th) NEXT th NEXT i NC = PVFB(0) / PVFP(0) LOCATE 28, 10: PRINT USING "NORMAL COST : ###,###.###"; NC INPUT b$ END

dokumen-dokumen yang mirip

PENDANAAN PENSIUN DENGAN METODE BENEFIT PRORATE CONSTANT DOLLAR (Studi Kasus Pada PT. Wooil Indonesia) Devni Prima Sari dan Sudianto Manullang

PENDANAAN PENSIUN DENGAN METODE BENEFIT PRORATE CONSTANT DOLLAR (Studi Kasus Pada PT. Wooil Indonesia) Devni Prima Sari dan Sudianto Manullang Abstrak Program dana pensiun merupakan salah satu faktor pendorong