Pembahasan-Soal-Ujian-Profesi-Aktuaris

Pembahasan Ujian PAI: A40 – No. 19 – Maret 2014

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A40 - AkuntansiAktuariaEdukasiPembahasan Ujian Profesi Aktuaris (Persatuan Aktuaris Indonesia / PAI)

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : Akuntansi
Periode Ujian : Maret 2014
Nomor Soal : 19

SOAL

Pada suatu asuransi kesehatan diketahui:

  • Incurred claims: 100.000
  • Earned premium: 1.000.000
  • Health insurance expense: 50.000

Berapakah combined ratio nya:

  1. 55%
  2. 10%
  3. 15%
  4. 60%
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Diketahui
  • Incurred claim : 100.000
  • Earned premium : 1.000.000
  • Health insurance expense : 50.000
Rumus yang digunakan Chapter 19 Page 628-629[1] :

\({\rm{Loss\_Ratio = }}\frac{{{\rm{Incurred\_Claims}}}}{{{\rm{Earned\_Premiums}}}}\) \({\rm{Expense\_Ratio = }}\frac{{{\rm{Health\_Insurance\_Expenses}}}}{{{\rm{Earned\_Premiums}}}}\) \({\rm{Combined\_Ratio = Loss\_Ratio + Expense\_Ratio}}\)
Proses pengerjaan \({\rm{Loss\_Ratio = }}\frac{{100.000}}{{1.000.000}} = 0.1\) \({\rm{Expense\_Ratio = }}\frac{{50.000}}{{1.000.000}} = 0.05\) \({\rm{Combined\_Ratio = 0}}{\rm{.1 + 0}}{\rm{.05 = 0}}{\rm{.15 = 15\% }}\)

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
Jawaban c.     15%
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