标题：APPLICATION OF RETIREMENT FUNDS, WEALTH MANAGEMENT AND OBLIGATIONS AT PROGRAM PENSIUN MANFAAT PASTI IN DANA PENSIUN PEMBERI KERJA (DPPK) PT PEMBANGUNAN PERUMAHAN (PERSERO)
摘要：Retirement fund institution holds an important role nowadays. The institutionmanage retirement programs. These programs play a role in the welfare of thepeople through sustainable income security in retirement days, in fact, enhancethe dignity of human life. This program played a role in fostering long-termpublic funds that have the potential to help the government finance nationaldevelopment. The presence of this retirement program becomes increasinglyechoed in the midst of our society in the future. Not only among state-ownedcompanies but also in the private sector. Retirement fund institutions manage retirement program through funds from the association, fund will be multiplieduntil the time of payment of all pension benefits in accordance with theprovisions of Rule of Labor Law, particularly the Law governing the RetirementFund in Indonesia. Dana Pensiun Pembangunan Perumahan has eight elementsin calculating of retirement including Normal Retirement Benefit (MPN), Accelerated Pension Benefit (MPD), Deferred Retirement (PD), DisabilityRetirement Benefits (MPC), and the Pension Benefits bestowed to inheritance(MP's widow / widower), Pension Benefit granted to Children, Pension Benefitto the inheritance. Wealth management is managed in accordance with thedirection of investment, while the retirement fund obligations are at the highlevel of funding which the amount of wealth is less than actuarial liabilities, butnot less than the solvency liabilities. Pension accounting implementation DanaPensiun Pembangunan Perumahan is in compliance with pension regulationscontained in PSAK No.18 of pension funds and PSAK No.24 of benefitprograms.
