Achmad, Puteri Ressiana Dewi (2016) METODE CONSTANT PERCENT OF SALARY DALAM MENENTUKAN BENEFIT DAN IURAN NORMAL PROGRAM PENSIUN NORMAL DAN PROGRAM PENSIUN DIPERCEPAT DAN APLIKASI MICROSOFT EXCEL. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Metode Constant Percent of Salary merupakan metode pendanaan pensiun yang menghitung manfaat pensiun berdasarkan gaji karyawan sejak pertama kali masuk kerja sampai dengan pensiun. Metode tersebut dalam skripsi ini digunakan untuk menghitung besarnya benefit yang akan diperoleh peserta program pensiun pada saat pensiun normal dan pensiun dipercepat dan menghitung besarnya iuran normal yang harus dibayarkan peserta program pensiun pada saat masih aktif bekerja. Data yang digunakan adalah data karyawan PT. Dirgantara Indonesia dengan usia 31 tahun sampai usia 55 tahun. Aplikasi yang digunakan untuk menghitung benefit dan iuran normal adalah Microsoft Excel 2007. Berdasarkan hasil perhitungan menggunakan metode Constant Percent of Salary diperoleh besar benefit dan besar iuran normal untuk program pensiun normal usia pensiun 55 tahun, dan juga diperoleh besar manfaat dan besar iuran normal untuk program pensiun dipercepat usia pensiun 53 dan 54 tahun . Aplikasi untuk menghitung benefit dan iuran normal menggunakan microsoft excel yang terdiri dari Data 2015, Tabel Group Annuity Mortality 1971 Male, Tabel Simbol Komutasi, Perhitungan Benefit dan Iuran normal Metode Constant Percent of Salary. Kata Kunci: Constant Percent of Salary, Benefit, Iuran Normal, Program Pensiun Normal, Program Pensiun Dipercepat. Constant Percent of Salary method is a method that calculates the pension fund that pension benefits based on the employee's salary since it was first come to work until retirement. The method in this study is used to calculate the amount of future benefits participants of pension plan at the time of normal retirement and withdrawal and calculate the amount of normal cost to be paid participants of pension plan while still actively working. The data used is data of employees of PT. Dirgantara Indonesia at the age of 31years until the age of 55 years. Applications used to calculate benefits and normal cost is Microsoft Excel 2007. Based on calculations using the method of Constant Percent of Salary obtained the amount of benefit and the amount of normal cost for normal pension program with retirement age of 55 years, and also obtained the amount of benefit and the amount of normal cost for withdrawal pension program with retirement age of 53 and 54 years old. Application for calculating benefits and normal cost use microsoft excel consisting of Data 2015, The Table of Group Annuity Mortality 1971 Male, The Table of Commutation Symbol, The Calculation of Benefit and Normal Cost by Constant Percent of Salary Method. Keywords: Constant Percent of Salary, Benefit, Normal Cost, Normal Retirement, Withdrawal.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil: S_MAT_ACH_m-2016; Pembimbing : I. Hj. Rini Marwati, II. Fitriani Agustina |
| Uncontrolled Keywords: | Constant Percent of Salary, Benefit, Iuran Normal, Program Pensiun Normal, Program Pensiun Dipercepat. |
| Subjects: | L Education > L Education (General) Q Science > QA Mathematics |
| Divisions: | Fakultas Pendidikan Matematika dan Ilmu Pengetahuan Alam > Jurusan Pendidikan Matematika |
| Depositing User: | Mr. Cahya Mulyana |
| Date Deposited: | 14 Aug 2018 07:12 |
| Last Modified: | 14 Aug 2018 07:12 |
| URI: | http://repository.upi.edu/id/eprint/30531 |
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