Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Agustus 2019 |
| Nomor Soal | : | 28 |
SOAL
Data berikut ini untuk dipergunakan pada soal nomor 28 – 30.
Diketahui data per 31 Desember dari suatu perusahaan asuransi yang memiliki minimum required rate of return sebesar 12% adalah sebagai berikut:
- Capital and surplus : 2.800.000
- Operating expense : 190.000
- Property and equipment : 400.000
- Policy benefit : 320.000
- Other assets : 120.000
- Residual income : 50.000
- Investment income tax : 15%
- Return on Revenue : 15%
Tentukan besar nilai capital charge (pilih yang paling mendekati):
- 40.000
- 25.000
- 60.000
- 70.000
- 80.000
| Rumus yang digunakan | Chapter 18 Page 576[1] :
\({\rm{Return\_on\_Revenue = }}\frac{{{\rm{Operating\_Income}}}}{{{\rm{Total\_Revenue}}}}\)
Return on Revenue \({\rm{ = }}\frac{{{\rm{Total \_Revenue – Policy\_Benefit – Operating\_Expense}}}}{{{\rm{Total\_Revenue}}}}\) |
| Proses pengerjaan | \({\rm{15\% = }}\frac{{{\rm{Total\_Revenue – Policy\_Benefit – Operating\_Expense}}}}{{{\rm{Total\_Revenue}}}}\)
\({\rm{15\% = }}\frac{{{\rm{Total\_Revenue – 320}}{\rm{.000 – 190}}{\rm{.000}}}}{{{\rm{Total\_Revenue}}}}\)
\(0,15{\rm{ Total\_Revenue = Total\_Revenue – 510}}{\rm{.000}}\)
\({\rm{510}}{\rm{.000 = 0}}{\rm{,85}}\) Total Revenue
Total Revenue \(= 600.000\)
Operating Income = Total Revenue – Policy Benefit – Operating Expense
Operating Income = 600.000 – 320.000 – 190.000 = 90.000 Residual Income (RI) = Operating Income – Capital Charge
Capital Charge = Operating Income – Residual Income = 90.000-50.000=40.000
[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. 40.000 |
