Pembahasan Ujian PAI: A40 – No. 5 – September 2012

11 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	:	September 2012
Nomor Soal	:	5

SOAL

Apabila diketahui suatu perusahaan asuransi jiwa mempunyai :

Combined Ratio = 0.95
Health Insurance Expenses = 80.000.000
Earned premiums = 800.000.000

Maka incurred claims dari perusahaan tersebut adalah :

Diketahui	Combined Ratio = 0.95 Health Insurance Expenses = 80.000.000 Earned premiums = 800.000.000
Rumus yang digunakan	Chapter 19 Page 628-629^[1]: \({\rm{Loss\_Ratio = }}\frac{{{\rm{Incurred\_Claims}}}}{{{\rm{Earned\_Premiums}}}}\) \({\rm{Expense\_Ratio = }}\frac{{{\rm{Health\_Insurance\_Expenses}}}}{{{\rm{Earned\_Premiums}}}}\) Combined Ratio = Loss Ratio + Expense Ratio Loss Ratio = Combined Ratio – Expense Ratio
Proses pengerjaan	\({\rm{Expense\_Ratio = }}\frac{{80.000.000}}{{800.000.000}} = 0,1\) Loss Ratio = Combined Ratio – Expense Ratio \(Loss\_Ratio{\rm{ }} = {\rm{ }}0.95{\rm{ }} – {\rm{ }}0,1{\rm{ }} = {\rm{ }}0,85\) Incurred Claims = loss Ratio – Earned Premiums \(Incurred\_Claims{\rm{ }} = {\rm{ }}0,85{\rm{ }}x800.000.000 = {\rm{ }}680.000.000\) ^[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
Jawaban	b. 680.000.000