24 April, 2024

Pembahasan Ujian PAI: A40 – No. 34 – Mei 2011

12 September 2019

by Roslinda Damanik

with no comment

A40 - Akuntansi Aktuaria Edukasi Pembahasan Ujian Profesi Aktuaris (Persatuan Aktuaris Indonesia / PAI)

Pembahasan Soal Ujian Profesi Aktuaris

Institusi	:	Persatuan Aktuaris Indonesia (PAI)
Mata Ujian	:	Akuntansi
Periode Ujian	:	Mei 2011
Nomor Soal	:	34

SOAL

Untuk soal 34 s.d 37
Apabila diketahui:

Hitunglah controllable investment nya

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]: \(Investment\_turnover = \frac{{Total\_revenues}}{{controllable\_investment}}\)
Proses pengerjaan	\(Investment\_turnover = \frac{{Total\_revenues}}{{controllable\_investment}}\) \(controllable\_investment = \frac{{Total\_revenues}}{{Investment\_turnover}}\) \(controllable\_investment = \frac{{6.000.000}}{{1.7}} = 3.529.411,76 \approx 3.529.412\) ^[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. 3.529.412