ESTIMASI KEWAJIBAN IMBALAN KERJA DENGAN METODE PERHITUNGAN AKTUARIA PROJECTED UNIT CREDIT; EMPLOYEE BENEFIT LIABILITY ESTIMATION WITH PROJECTED UNIT CREDIT ACTUARIAL COST METHOD

VERANITA KARTIKA SARI, Abdurahkman

2011 | Disertasi | PROGRAM STUDI S2 MATEMATIKA

This research aims to determine the actuarial calculation in a company’s employee benefit program. This Actuarial calculation method refers to the PSAK 24 R that is use projected unit credit actuarial cost method. The employee benefit already arranged in government Law and company regulation. To determine the company’s liabilities and expense on employee benefit to be recognized and reserved, required mathematical modelling and actuarial assumption.

Kata Kunci : Imbalan kerja, Projected Unit Credit