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Jurnal Administrasi Bisnis Terapan (JABT)

Abstract

Reserve for post-employment benefits is the amount of money set aside by the Employer to be paid when an employee stops working. The purpose of the research, methods and result is not written in policy impact or practice impact. The purpose of this research is to get input from practitioners to revise if there is a shortage, so it can match the feedback and there is no rejection from the worker. The purpose of interview and documentation method, qualitative descriptive, primary and secondary data sources, result are to find out the number of company liability towards fulfillment of responsibility for law order that applicable in Indonesia country in terms of employment. The reserve is the present value of the amount of future payments calculated using actuarial techniques. Post-employment benefits are a form of appreciation given by the Employer to the Worker in exchange for services that have been provided throughout the working period. The amount of post-employment benefits applicable in Indonesia is the product of the post-employment benefit factor and the worker's wage at the end of the service period. Law Number 13/2003 concerning Manpower is a normative limitation that regulates postemployment benefits that must be met by the Company. In accordance with the provisions of Statement of Financial Accounting Standards (PSAK) Number 24 concerning Employee Benefits, the amount of postemployment benefit reserves must be calculated using the Projected Unit Credit method.

References

Howard E. Winklevoss. 1993. Pension Mathematics with Numerical Illustration Second Edition. University of Pennsylvania Press. Philadelphia. Aitken, W. H. 1994. A Problem Solving Approach to Pension Funding and Valuation. Second Edition. Winsted: ACTEX Publications. Futami, T. 1993. Matematika Asuransi Jiwa Bagian I. Herliyanto, Gatot, penerjemah. Tokyo: Oriental Life Insurance Cultural Development Center. Terjemahan dari: Seimei Hoken Sugaku, Jokan (“92 Revision). Futami, T. 1993. Matematika Asuransi Jiwa Bagian II. Herliyanto, Gatot, penerjemah. Tokyo: Oriental Life Insurance Cultural Development Center. Terjemahan dari: Seimei Hoken Sugaku, Jokan (“92 Revision). Ikatan Akuntan Indonesia. 20013. Pernyataan Standar Akuntansi No.24 (revisi 2013).Jakarta.IAI Utami, Ayu Hapsari Budi. 2012. “Penggunaan Metode Projected Unit Credit dan Entry Age Normal dalam Pembiayaan Pensiun”. Jurnal Gaussian, vol. 1, no. 1, hal. 47-54. Bayu Nanda Permana, Yuki Novia Nasution, Ika Purnamasari. “Penerapan Metode Projected Unit Credit dan Entry Age Normal pada Asuransi Dana Pensiun”. Jurnal Ekponensial Volume 7, Nomor 2, Nopember 2016. Riaman, Agus Supriatna, Kankan Parmikanti, Iin Irianingsih. Perubahan Asumsi Aktuaria pada Estimasi Premi Program Pensiun Manfaat Pasti. Jurnal Euclid, Vol.5, No.2, pp. 76.

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