Penentuan Nilai Aset Aktuaria pada Pendanaan Pensiun dengan Metode Pemulusan Eksponensial dan Aritmatika

Abstract

Calculating the precise and stable contribution to a pension is a necessary in planning a pension. One way to reduce volatility this contribution is to conduct an assessment of the funding of the pension plan using the average value of the market value of assets in the short term. This value of the assets is called the actuarial value of assets. There are three methods commonly used in calculating the actuarial value of assets; Average of Market, Deferred Recognition and Write-Up. This paper discusses the pension funding valuation and it shows that all three methods are equivalent on exponential and arithmetic smoothing with the same variance that is equal to 0.00064 for exponential smoothing and 0.00036 for arithmetic smoothing.