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% |