Analisis Perbandingan Metode Accrued Benefit Cost dan Entry Age Normal dalam Perhitungan Dana Pensiun Karyawan Swasta

Abstract

Pension fund management is very important to ensure private employees benefits as pension fund participants and financial stability for pension fund management companies. This study aims to compare the Accrued Benefit Cost (ABC) and Entry Age Normal (EAN) methods in calculating pension funds, which consist of calculating normal contributions, actuarial liabilities, accumulated funds, and insufficient funds. The results show that the ABC method offers greater flexibility in managing contributions as well as a higher potential surplus fund for the company, while the EAN method provides stability in annual contributions with actuarial liabilities and accumulated funds that tend to be higher, making it more suitable for participants who prioritise long-term certainty. Thus, the choice of calculation method should be tailored to the characteristics and needs of the pension plan, especially in the context of dynamic private companies. Proper evaluation is needed to ensure the sustainability and effectiveness of the pension plan for all parties involved.