PENGGUNAAN METODE INDIVIDUAL LEVEL PREMIUM DALAM PEMBIAYAAN PENSIUN PENDETA DI SINODE GEREJA KRISTEN JAWA

Abstract

Every worker need certainty to fulfill their needs after stopped working, one of them is to be pension plan participant. With that program, participants will receive Pensions Benefits in exchange salary after stopped working. In determining Pensions Benefits is used the actuarial cost which will be known Normal Cost and Actuarial liability are required to meet the Pensions Funding. Actuarial method is used is Individual Level Premium. The data used in this thesis are secondary data from Dana Pensiun Sinode Gereja Kristen Jawa. In this method, for beginning is calculated the amount of Benefit. After that will found the amount of Normal Cost which paid by participant and the amount of actuarial liability where is needed by pension fund until the pension participants retired. The results are depending from years of service and the last salary. Amount of normal cost will be the same every years at be participant while actuaria liability will be increase every years. Keywords: Pension Funding, Normal Cost, Actuarial Liability, Individual Level Premium.