dc.contributor.advisor | Purnaba, I Gusti Putu | |
dc.contributor.advisor | Budiarti, Retno | |
dc.contributor.author | Hariyanto, Yoyok | |
dc.date.accessioned | 2013-09-12T02:12:21Z | |
dc.date.available | 2013-09-12T02:12:21Z | |
dc.date.issued | 2013 | |
dc.identifier.uri | http://repository.ipb.ac.id/handle/123456789/65332 | |
dc.description.abstract | The purpose of this paper is to determine optimal periods of spreading gains and losses on defined benefit pension funding plan. The principle of spreading gains and losses method is by spreading gains and losses to some periods. The optimal period is determined by minimizing the variance of long-term contribution. This paper assumes that losses are caused by the difference of actuarial rate and actual rate of investment return. The illustration of this paper uses three cases which standard deviations of actual rate of investment return are 0.0025, 0.1, and 0.25. The optimal period for three cases are acquired 12 years, 11 years, and 8 years, and standard deviation of long-term contribution for three cases are acquired 0.011, 0.469, and 1.355. It is concluded that the variance of actual rate of investment return and the variance of long-term contribution are comparable but the variance of actual rate of investment return and the optimal period of spreading losses are inversely proportional | en |
dc.subject | Bogor Agricultural University (IPB) | en |
dc.subject | spreading gains and losses method | en |
dc.subject | optimal period | en |
dc.subject | minimum variance of contribution | en |
dc.subject | defined benefit pension | en |
dc.title | Penentuan Periode Optimal Spreading Gains and Losses dengan Meminimumkan Ragam Kontribusi Jangka Panjang | en |