"Analisis Kecukupan Dana: Dana Pensiun Pemberi Kerja (Studi Kasus Pada Dana Pensiun Gereja-gereja Kristen Jawa)"

Abstract

This research is a case study on the Pension Fund Javanese Christian Churches (DPGKJ), with the aim of knowing the cause of the Fund Adequacy Ratio (RKD) that the deficit in 1992, 2000 and 2011, as well as solutions to the deficit situation. The data used are the valuations of 1975 to 2013, supported by the results of the audit of financial statements and extensive interviews with administrators DPGKJ order to obtain the relevant information and data. The results of this study indicate RKD repeatedly deficit. The cause of the deficit in the RKD is an increase in retirement benefits and basic Retirement Income (PhDP) exceeding for funding. In accordance with the regulations, if there is a deficit situation, the founder and founding partner shall make a useful additional fees to cover the deficit. But there is a founding partner who does not perform additional dues payments that Yayasan Sosial Kristen Salib Putih (YSKSP) and the Sinode Gereja Kristen Sumatera Bagian Selatan (GKSBS) the deposit amount is less than the amount of the additional fees to be paid. With that incident, as the founder of the authorities to charge, must perform the bill to YSKSP and GKSBS that the orderly conduct additional dues payment.