Penentuan Periode Optimal Amortization Gains and Losses dengan Meminimumkan Ragam Kontribusi Jangka Panjang

Abstract

Amortization gain and loss method is a method to determine supplementary contributions for defining benefit pension funds. In any pension fund, profits or losses are always occur. Gains or losses are caused by the difference in the interest rate return on investment assumption and the actual rate of return. Losses must be covered in order to meet retirement benefit. Supplementary contributions to cover losses with the same payment mechanism at some periods, which are the optimal period; minimizing the range of long-term contribution as expected in the longterm the contribution be applied to program participants will be stable for each years. The optimal period of amortization gain and loss method is twenty-two years and the variance of long-term contribution is 0.000157