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 institution manage retirement programs. These programs play a role in the welfare of the people through sustainable income security in retirement days, in fact, enhance the dignity of human life. This program played a role in fostering long-term public funds that have the potential to help the government finance national development. The presence of this retirement program becomes increasingly echoed in the midst of our society in the future. Not only among state-owned companies but also in the private sector. Retirement fund institutions manage retirement program through funds from the association, fund will be multiplied until the time of payment of all pension benefits in accordance with the provisions of Rule of Labor Law, particularly the Law governing the Retirement Fund in Indonesia. Dana Pensiun Pembangunan Perumahan has eight elements in calculating of retirement including Normal Retirement Benefit (MPN), Accelerated Pension Benefit (MPD), Deferred Retirement (PD), Disability Retirement Benefits (MPC), and the Pension Benefits bestowed to inheritance (MP's widow / widower), Pension Benefit granted to Children, Pension Benefit to the inheritance. Wealth management is managed in accordance with the direction of investment, while the retirement fund obligations are at the high level of funding which the amount of wealth is less than actuarial liabilities, but not less than the solvency liabilities. Pension accounting implementation Dana Pensiun Pembangunan Perumahan is in compliance with pension regulations contained in PSAK No.18 of pension funds and PSAK No.24 of benefit programs.
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