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"Pendanaan program pensiun dari suatu perusahaan meliputi beberapa aspek, yaitu penghitungan nilai kini, kewajiban yang akan datang, iuran normal, kewajiban aktuaria, dan iuran tambahan. Pendanaan tersebut dilakukan berdasarkan metode pembebanan aktuaria. Tugas akhir ini membahas pendanaan program pensiun dengan metode projected unit credit. Dalam studi ini, penghitungan probabilita decrement menggunakan transformasi dari single decrement pada multiple decrement. Penghitungan pendanaan program pensiun dilakukan berdasarkan peraturan dana pensiun perusahaan, yang akan dibandingkan dengan Undang-undang Ketenagakerjaan no. 13 tahun 2003. Dalam illustrasi penghitungan pendanaan program pensiun dari suatu perusahaan PT XYZ, diperoleh penghitungan pendanaan program pensiun dari PT XYZ berdasarkan peraturan dana pensiun perusahaan lebih besar dari Undang undang Ketenagakerjaan no.13 tahun 2003. "

"Di zaman modern ini, kualitas hidup seseorang semakin meningkat. Ini menyebabkan rentang hidup individu menjadi lebih lama, sehingga menghasilkan periode pensiun yang lebih panjang untuk individu tersebut. Oleh karena itu program pensiun diperlukan individu agar dapat menerima manfaat setelah pensiun dan mempertahankan kualitas hidup yang sama dengan yang mereka miliki sebelum pensiun. Topik dari skripsi ini adalah program pensiun manfaat pasti dan bagaimana menghitung manfaat menggunakan metode penghitungan aktuaria . Skripsi ini akan fokus pada dua metode penghitungan aktuaria yaitu entry age normal dan projected unit credit. Hasilnya merupakan nilai dari manfaat yang didapat, iuran normal dan kewajiban aktuaria.

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In this modern age, the quality of life of a person is always improving. This leads to longer lifespans, hence resulting in a longer pension period for that individual. Pension programs are therefore needed more than ever so that a person can receive a benefit after they retire and maintain the same quality of life they had before they retired. The topic of this thesis is defined benefit pensions and how to calculate the benefits using actuarial cost methods. This paper will focus on two actuarial cost methods called entry age normal and projected unit credit. The benefit received after retiring will first be defined and then the subsequent normal costs and actuarial liabilities will be calculated. The results from this paper are the amount of benefit receieved, the normal cost and the actuarial liability."

"Pada zaman serba komputer ini, sebagai seorang perencana dituntut untuk lebih cepat, tepat dan efisien dalam menghasilkan suatu perencanaan. Terutama pada saat menghitung biaya perkiraan dalam suatu pekerjaan konstruksi. Untuk menghasikan suatu perhitungan yang akurat dan efisien terhadap waktu, dibutuhkan alat bantu yaitu Aplikasi Komputer. Untuk itu dibutuhkan Aplikasi bantu yang khusus untuk menghitung biaya dari suatu bangunan yang akan dibangun. Aplikasi tersebut dibuat berdasarkan referensi Analisa Upah dan Bahan berbasis SNI 2002, yang didalamnya terdapat koefisien-koefisien hasil penelitian dalam perkiraan perencanaan dari upah buruh dan bahan. Biaya, spesifikasi bahan dan kuantiti pekerjaan yang merupakan variabel dari analisa ini. Aplikasi dibuat menggunakan Delphi. Di dalam aplikasi tersebut akan dihasilkan data yang berupa harga tiap-tiap pekerjaan dan jumlah biaya yang harus dikeluarkan dari banyaknya pekerjaan dan bahan yang digunakan. Aplikasi menghasikan keluaran Estimasi biaya bangunan yang cepat, akurat dan mudah. Dengan aplikasi ini dapat menghemat biaya dan waktu perencanaan suatu perhitungan biaya bangunan.

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At this time, as a planner is claimed to be more quickly, efficient and acurate in yielding a planning. Especially at the time of calculating expense of estimate in a construction work. Time efficient and accurate calculation , required auxiliaries that is Computer Software. For the purpose is required software to assist special to calculate cost from a building which will be built. The application is made based on reference material and Resource bases on SNI 2002, in by it there is coefficients result of research in planning estimate from labour wages and material. Cost, specification of material and Quantity work which is variable from this analysis. The software made with Delphi. In the application will be yielded data which in the form of the price of every work and number of costs which must be released from the many works and material applied. The software output of Estimate expense of building that is quickly, accurate and easy. With the software of this can cost effective and planning time a calculation expense of building."

"ABSTRAKPemerintah Negara Euphoria telah mempertimbangkan untuk mendirikan pengadilannarkoba sebagai dampak dari penyalahgunaan narkoba di masyarakat Euphoria danperadilan pidana yang telah meningkat selama 10 tahun terakhir. Makalah non skripsi iniakan menentukan apakah Euphorian Drug Court Program(EDCP) dapat menguntungkannegara dengan menerapkan analisis biaya manfaat menggunakan pendekatan Brown danCampbell terhadap berbagai aspek negara, seperti Kementrian Hukum (Department ofJustice). Kementrian Hak Asasi Manusia (Department of Human Services), korban,keluarga korban, tamatan dari program tersebut dan masyarakat Euphoria.Kata Kunci: Pengadilan Narkoba, Analisis Biaya Manfaat, pendekatan Brown danCampbell

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ABSTRACTThe government of the State of Euphoria has been considering to establish a drug court asthe impact of drug abuse in the Euphorian community and the criminal justice system hasbeen increasing for the past 10 years. This report will determine if The Euphorian DrugCourt Project (EDCP) can benefit the state by implementing a benefit-cost analysis usingthe Brown and Campbell approach towards numerous aspects of the state, such as theDepartment of Justice (DoJ), the Department of Human Services, the victims and theirfamilies, the graduates of the project and the society."

"ABSTRAKUntuk mencapai target penerimaan negara tiap-tiap Kontraktor Kontrak KerjaSama (KKKS) minyak dan gas bumi diberikan suatu target produksi sebagaipenilaian kinerja perusahaan oleh SKK Migas. Untuk perusahaan pengelola blokmigas yang memiliki lapangan-lapangan produksi tua memiliki kendala-kendalauntuk mencapai target tersebut salah satunya adalah adanya permasalahan crossflow pada reservoir sumur. Dengan menggunakan flow optimizer kontraktor dapatmengatasi permasalahan tersebut. Namun perlu dilihat secara keekonomianapakah tambahan produksi tersebut dapat mencapai expected return yangdipersyaratkan oleh perusahaan. Dengan menggunakan cost benefit analysis dapatdihitung tingkat pengembalian yang dihasilkan karena adanya treatment yangdilakukan perusahaan. Kemudian hasil perhitungan cost benefit analysis tersebutdilakukan perhitungan real option analysis untuk memperhitungkan adanyaopportunity yang diperoleh dari opsi karena adanya ketidakpastian dari hargaminyak dan keputusan-keputusan strategis yang dapat diambil oleh manajemen.Berdasarkan hasil perhitungan diketahui bahwa proyek tersebut memberikanimbal hasil yang positif sebesar 36.36% namun belum mencapai tingkat imbalhasil yang diharapkan oleh perusahaan sebesar 58.08%.

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ABSTRACTTo achieve target revenue each of oil and gas Production Sharing Contractors(KKKS) is given production target as the corporate performance evaluation bySKK Migas. For companies managing oil and gas blocks that have the oldproduction fields have several problems to achieving these targets, one of which isthe problems with cross flow on the reservoir wells. By using flow optimizercontractor can resolve these problems. However, it should be evaluate whetheradditional production can achieve the expected return required by the company.By using cost benefit analysis, the company can calculated the return generatedfrom treatment performed by them self. The calculation results of the cost benefitanalysis will be used to calculate the real option analysis to calculate theopportunity generated from the option due to the uncertainty of oil prices and thestrategic decisions which can be taken by the management. Based on calculationsit is known that the project generate positive return amounting 36.36% but has notachieved the expected return that was set by the company amounting 58.08%."

"Sesuai Peraturan Daerah Provinsi DKI Jakarta Nomor 3 Tahun 2013 tentang Pengelolaan Sampah terjadi perubahan kebijakan pola pengangkutan sampah di kawasan berpengelola di DKI Jakarta. Pengangkutan sampah kawasan dari sumber sampai ke Tempat Pemrosesan Akhir menjadi kewajiban penanggung jawab dan/atau pengelola kawasan dan dapat dikerjasamakan dengan badan usaha di bidang kebersihan dengan Pola Business to Business. Kawasan yang dimaksud adalah kawasan permukiman, komersial, industri dan khusus. Perubahan kebijakan tersebut diprediksi menimbulkan biaya dan manfaat bagi pemangku kepentingan (stakeholders) terkait. Penelitian ini berusaha untuk menganalisis perubahan kesejahteraan (welfare) yang diterima oleh masyarakat, pemerintah dan swasta akibat adanya perubahan kebijakan tersebut. Metode yang digunakan adalah Metode Analisis Biaya Manfaat.Hasil perhitungan menunjukkan bahwa perubahan net benefit positif diterima oleh masyarakat, pemerintah dan swasta penyedia jasa angkut sedangkan perubahan net benefit negatif diterima pihak swasta pengelola kawasan komersial dan industri. Perubahan net benefit keseluruhan bernilai positif yang berarti terjadi peningkatan kesejahteraan secara agregat.

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Act of Regional Government of DKI Jakarta Number 3 Year 2013 regarding Waste Management stated that the management of settlement area, commercial area, industrial area and specific area obligate to collect the waste from their area. Collection is in the form of picking-up and carrying out waste from the managed area to the final waste processing site. This task can be done by using Business to Business Scheme. This policy alternation will cause costs and benefits to related stakeholders. The objective of this research is to analyze welfare changes that accepted by society, government and private sector in consequence of policy alternation of waste collection in managed area. Data analysis was conducted using cost benefit analysis method.We found that change of net benefit is positive. The change of net benefit for society, government and private sector which supply waste collection service are positive. Negative change net benefit is received by the management of commercial and industrial area."

"Penelitian ini bertujuan untuk mengevaluasi fenomena pengakuan dan pengukuran basis akrual dengan menggunakan dokumen nota dinas Fungsi Konsuler atas PNBP pelayanan pada Kementerian Luar Negeri Republik Indonesia berdasarkan kerangka akuntabilitas publik dan cost benefit analysis. Dokumen nota dinas Fungsi Konsuler merupakan dokumen resmi yang berisi rincian penerimaan PNBP pelayanan yang dihasilkan selama rentang periode pengakuan PNBP pelayanan. Pengakuan dan pengukuran dengan menggunakan dokumen tersebut menyebabkan nilai pendapatan-LO yang disajikan dalam Laporan Keuangan menjadi over atau understated karena terdiri dari 5 (lima) frekuensi atau periode pengakuan dan pengukuran, yaitu setiap hari, setiap minggu, setiap dua minggu, setiap bulan, dan setiap tiga bulan. Unit analisis adalah 5 (lima) unit kerja Perwakilan RI. Data diperoleh melalui wawancara dan analisa dokumen. Metode analisis data menggunakan teknik deskriptif kualitatif dan content analysis. Hasil penelitian menunjukkan bahwa fenomena pengakuan dan pengukuran PNBP pelayanan berdasarkan nota dinas telah sesuai dengan SAP dikarenakan transaksi yang terjadi telah berdasarkan keterjadian dengan pertimbangan biaya dan manfaat yang terjadi di Perwakilan RI. Selain itu, perlakuan pengakuan dan pengukuran yang dilakukan telah mempertimbangkan biaya dan manfaat berupa komponen berwujud dan tidak berwujud. Komponen biaya berwujud berupa biaya mutasi pegawai dan administrasi bank, sedangkan manfaat berwujud berupa jumlah transaksi yang sedikit, keterjadian jumlah transaksi pelayanan, dan selisih penyajian nilai Pendapatan LO tidak material. Komponen biaya tidak berwujud berupa biaya waktu dan psikologis, sedangkan manfaat tidak berwujud berupa kemudahan penginputan transaksi, fleksibilitas tugas, meminimalisir risiko salah saji, serta jumlah reviu yang sedikit.

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This study aims to evaluate the phenomenon of recognition and measurement of accrual basis using Consular Function memorandum document on non-tax services revenue at the Ministry of Foreign Affairs of the Republic of Indonesia based on public accountability framework and cost benefit analysis. The Consular Function memorandum document is an official document that contains details of non-tax revenue generated during the period of non-tax revenue recognition. Recognition and measurement using this document causes the value of revenue-LO presented in the Financial Statements to be over or understated because it consists of 5 five frequencies, namely every day, every week, every two weeks, every month, and every three months. The unit of analysis is five Indonesia Representative mission. Data were obtained through interviews and documentation. The data analysis method uses descriptive qualitative techniques and content analysis. The results showed that the phenomenon of recognition and measurement of revenue services based on official notes was in accordance with SAP because the transactions that occurred were based on events with consideration of the costs and benefits that occurred in the Indonesia Representative mission. In addition, the recognition and measurement treatment carried out has considered the costs and benefits in the form of tangible and intangible components. The tangible cost component is in the form of mutation of employee and bank administration costs, while the tangible benefits are in the form of a small number of transactions, the occurrence of the number of service transactions, and the difference in the presentation of the LO Revenue value is not material. The intangible cost component is in the form of time and psychological costs, while the intangible benefits are in the form of ease of inputting transactions, flexibility of tasks, minimizing the risk of misstatement, and smaller number of reviews."

"International environmental issues are so important at recent year. We need a global responsibility to solve the trans boundary environmental proble . Indonesia, one of country that has a large forest in the world, hold the main role to support the environmental sustainability. The answer is how we care the world through our green ,foresfiy. This paper, "Cost Benefit Analysis in The Carbon Trading Through Clean Development Mechanism (CDM) To Support Indonesia's Reforestation," gives us the picture of Indonesia's forestry, the beneficial of forest's project and the finding of global responsibilities to make a better for mankind. Our perspective about the utility q fforest is so important to determine the decision we choose. The global environmental issues rise awareness and responsibilities, in developed and development countries. Likely global warming issues as the impact of higher carbon dioksida concentration in the atmosfer. The impact is so large among the countries. According that, each developed court.'y that has a concerned to environment, builds a commitment to reduce the emission-carbon dioksida. As developing countries, they have duties to maintain their forest, likely doing reforestation. To remind, that CDM has recognized a plantation of forest since 1990. So, we do not calculate the natural forest in carbon trading. Through CDM, forest produce certification-we called "Certified Emission Reduction" as a material in carbon trading. That certifications show how much pollution could be generated by country. Its over the rate of pollution can be tolerated by environment. Through cost benefit analysis-in the context of Indonesia, reforestation is so beneficial from economic and environmental perspective. The focus of this research is East Kalimantan in 10.000 area of forest. This paper compares the worthwhile of forest -such biodiversity, the fresh air, the clean water, woods and other forest product-with the cost doing reforestation. We use net present value to show us that reforestation activity so benefit. Time period of project is 28 years- based on other research, the reforestation project through CDM is feasible and beneficial. From the analysis-benefit and cost-the net present value of reforestation project is US $ 73.805.675. It shows us how much benefit that we earn from this activity. The potential income that would be received is US $ 2.890.500 based on the assumption that certifications could be sold in the price US $ 5.875 each carbon ton. Indonesia has a large chalice to be one of participant in CDM program. So, the cooperation between central and region is so important to create the success of this program. We need the clear law to make everything so easy to implement."