Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2011 |
| Nomor Soal | : | 36 |
SOAL
Untuk soal 34 s.d 37
Apabila diketahui:
- Investment turnover : 1.7
- Total revenues : 6.000.000
- Policy benefit : 2.000.000
- Operating expenses : 1.500.000
- Capital charge : 1.000.000
Hitunglah return on investment nya:
- 71%
- 67%
- 43%
- 25%
| Diketahui | - Investment turnover : 1.7
- Total revenues : 6.000.000
- Policy benefit : 2.000.000
- Operating expenses : 1.500.000
- Capital charge : 1.000.000
|
| Rumus yang digunakan | Chapter 18 Page 576[1] : Return on investment \(= \frac{{Operating\_Income}}{{Controllable\_Investment}}\) |
| Proses pengerjaan | Return on investment \(= \frac{{Operating\_Income}}{{Controllable\_Investment}}\) Operating Income = Total Revenue – Policy Benefit – Operating Expenses
Operating Income = 6.000.000 – 2.000.000 – 1.500.000 = 2.500.000 Berdasarkan soal no. 34 diperoleh controllable investment =3.529.412
Return on investment \(= \frac{{2.500.000}}{{3.529.412}} = 0,708 \approx 71\% \)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. 71% |
