Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | A40 – Akuntansi |
| Periode Ujian | : | Juni 2016 |
| Nomor Soal | : | 27 |
SOAL
| Total revenue | Rp. 100.000.000.000 |
| Policy benefit | Rp. 45.000.000.000 |
| Operating expenses | Rp. 35.000.000.000 |
| Controllable investment | Rp. 80.000.000.000 |
| Property and equipment | Rp. 10.000.000.000 |
| Others assets | Rp. 5.000.000.000 |
| Stockholder’s equity | Rp 4.000.000.000 |
Minimum required rate of return : 12%
Berapakah return on revenue nya:
- 20%
- 21%
- 65%
- 80%
- 125%
PEMBAHASAN
| Rumus | - Return on revenue = \(\frac{{income}}{{total\,revenue}}\)
- Income = total revenue – (policy benefit + operating expenses)
|
| Pembahasan | - Income = 100.000.000.000 – (45.000.000.000 +35.000.000.000)
= 100.000.000.000 – 80.000.000.00
= 20.000.000.000 - Return on revenue = \(\frac{{20.000.000.000}}{{100.000.000.000}} = \frac{{20}}{{100}} = 20\% \)
|
| Jawaban | a. 20% |
