19 April, 2024

Pembahasan Ujian PAI: A40 – No. 35 – 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	:	35

SOAL

Untuk soal 34 s.d 37

Apabila diketahui:

Hitunglah return on revenue 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]: \(Return\_on\_revenue = \frac{{Operating\_Income}}{{Total\_revenues}}\)
Proses pengerjaan	Operating Income = Total Revenue – Policy Benefit – Operating Expenses Operating Income = 6.000.000 – 2.000.000 – 1.500.000 = 2.500.000 \(Return\_on\_revenue = \frac{{Operating\_Income}}{{Total\_revenues}}\) \(Return\_on\_revenue = \frac{{2.500.000}}{{6.000.000}} = 0,41666 \approx 42\% \) ^[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. 42%