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Abstrak :
Penelitian ini membahas mengenai perhitungan pencadangan imbalan kerja berupa pesangon dan realisasi pembayarannya serta implikasi dari perbedaan perlakuan antara ketentuan akuntansi dan pajak terhadap laporan keuangan perusahaan. Penelitian menggunakan pendekatan kualitatif deskriptif dengan menggunakan wawancara secara mendalam. Hasil dari penelitian adalah Aktuaris menggunakan asumsi-asumsi untuk memperhitungkan kewajiban berdasarkan ketentuan PSAK 24 (revisi 2004) sedangkan pada saat realisasi perusahaan membayar kewajiban sesuai peraturan perusahaan. Perusahaan mengganggap perbedaan ketentuan akuntansi dan pajak ke dalam perbedaan waktu yang menyebabkan perusahaan harus membuat perhitungan pajak tangguhan setiap tahunnya. Penulis menyarankan agar perusahaan merubah menjadi perbedaan tetap agar proses perhitungan dalam pembuatan laporan keuangan menjadi lebih sederhana dan mengurangi pengaruh koreksi fiskal terhadap jumlah laba kena pajak (erning after tax) perusahaan. ......The purpose of this study is to analize the calculating process of both employee benefit obligation especially in retirement plan and realization of retirement payment. It also analize the implication of differentiation between accounting and tax treatment to company financial statement. This Research is qualitative descriptive. The data were collected by deep interview. Actuarist used many assumption to calculate the obligation according to Accounting Standar Number 24 (2004 revision). In the other hand, the company used their own company rules to calculate the retirement expenses in the time of realization really happened. PT PGN (Persero) Tbk. Treated the differentiation as a temporary different as they have to make a deffered tax calculation. Based on the analizing, the researcher suggest PT PGN (Persero) Tbk. to treated the difference as the permanent different because the process of making financial statement will become more simple and won?t be influenced their earning after tax.

Abstrak :
Life after work no longer conjures up images of older couples stalking the malls, playing golf, and taking endless Caribbean cruises. As baby boomers reach their 50s and 60s, they are redefining what it means to retire. Many of them are still choosing to work or even create a whole new life entirely. What they crave is vitality, joy and meaning in their lives. Author David Borchard has been helping adults rejuvenate their careers and lives for 30 years. In "The Joy of Retirement", he shows readers over 50 how to reinvent themselves and achieve the kind of fulfillment and meaning in their lives they have always dreamed of. Now, readers can start crafting their new future and discovering their passions. Revealing and hopeful, this is a book that will reshape how we look at the second phase of our lives.

Abstrak :
ABSTRAK
Medical treatment and nutrition improvement may extend the life of human beings. This brings out a wider working opportunity to be productive. Therefore, ASN (Aparatur Sipil Negara) performance prior to near retirement should be better. Prior to retirement will always be a burden and it is not a productive moment. Knowing this phase deeply will lead to making a policy of retirement for ASN in dealing with their retirement. Their performance at this phase sometimes causes them to get less attention by superior or their peers; they think of ASN at this phase to be less productive and just waiting for the retirement to come. The aim of this research was to find a management model for the civil servant in approaching the retirement (near-retirement phase). The retirement period experienced by each person after the end of his/her working period is expected to be comfortable. The research utilizes a case study design with a qualitative approach. The interview was conducted in-depth (in-depth interview) in which the informants were the civil servants in the Regional Secretariat of Pemalang District. The data credibility was carried out by using data triangulation. The findings of this research indicated that the internal social relationship of male employees toward retirement was more active than female employees. Moreover, male employees cared more about health factors than female employees. Male employees took more time before retirement whereas female employees were more relaxed. In addition, they need social supports on the eve of retirements such as financial preparation, role adjustment, and retirement activities. Family and colleague's supports were the most important supports needed before retirement.

Abstrak :
Pensiun dini adalah pensiun lebih awal daripada ketentuan normal. Skripsi ini membahas implementasi kebijakan program pensiun dini pada PT. PLN (Persero) Distribusi Jakarta Raya & Tangerang dan faktor-faktor penghambat dalam implementasinya. Penelitian yang dilakukan adalah penelitian kuantitatif (positivis) dengan menggunakan wawancara mandalam. Hasil dari penelitian ini adalah implementasi program pensiun dini PT. PLN (Persero) Distribusi Jakarta Raya & Tangerang sudah dilaksanakan sesuai dengan ketentuan Keputusan Direksi PT. PLN (Persero) No. 310.K/DIR/2009. Faktor penghambat antara lain: kurangnya sosialisasi, staf pelaksana yang berlebihan, kurangnya keterbukaan manajemen, keterlambatan dalam sistem administrasi dan pelayanan, kurangnya penyeleksian sasaran program, dan tidak memiliki evaluasi program. ......Early retirement is retiring earlier than normal provision. This research discusses the implementation of early retirement programs at PT. PLN (Persero) Jakarta Raya & Tangerang Distribution and the inhibiting factors of its implementation. The research is a quantitative (positivist) study using in-depth interviews. The research results shows that the early retirement programs has already been properly implemented based on the Board of Directors Decision No. 310.K/DIR/2009. The inhibiting factors include: lack of socialization, excessive implementers staff, lack of transparency, delay in administrative systems and services, the lack of targeted screening programs, and does not have a program evaluation.

Abstrak :
Summary: Kiyosaki believes that our educational system-- and poor job it does on financial education-- is what causes the gap between the rich and everyone else. In this book, he explains why savers are losers, debt and taxes make the rich richer, and why going to school, working hard, getting out of debt, and investing for the long term in the stock market is the worst financial advice for most people. Kiyosaki and Wheelwright share ideas on how to survive-- and thrive-- into the future

Abstrak :
Dana Pensiun LIA adalah lembaga yang menjamin para Pensiunan untuk dengan mendapatkan manfaat pensiun dengan dana yang telah dipupuk sejak calon Pensiunan masih aktif bekerja. Agar dana yang dipupuk terus berkembang baik dan terjamin, pengurus Dana Pensiun LIA menginvestasikan dananya dengan mempertimbangkan risiko dan hasil yang optimal. Sejalan dengan situasi dan kondisi serta perkembangan perekonomian di Indonesia yang fluktuatif Dana Pensiun LIA Iebih teliti untuk memilih aset-aset financial yang menguntungkan dengan risiko rendah. Pertimbangan atas kondisi perekonomian pada masa lalu, saat ini, dan perkiraan masa yang akan datang, menjadi titik tolak untuk menganalisa investasi portofolio. Tujuan investasi Dana Pensiun yang optimal adalah memaksimumkan hasil pengembangan kekayaan Dana Pensiun dengan memperhatikan aspek keamanan, tingkat likuiditas, serta risiko dari setiap jenis investasi. Tujuan penelitian ini adalah untuk menganalisa kondisi portofolio investasi Dana Pensiun LIA. Investasi portofolio, mencerminkan suatu keadaan dimana Dana Pensiun LIA yang memiliki realisasi portofolio investasi dengan tingkat keuntungan yang diharapkan mendekati rencana investasi yang dibuat dari seluruh kombinasi aset-aset yang ada serta mempunyai nilai deviasi standar bernilai positif terbesar. Hal ini berarti Dana Pensiun LIA menanggung risiko terbesar dari komposisi portofolio investasi yang ditanamkan. Faktor-faktor yang mempengaruhi investasi portofolio Dana Pensiun LIA adalah tingkat suku bunga deposito berjangka maupun obligasi, pemilihan reksadana yang memiliki nilai aktiva bersih yang relatif meningkat, dan kombinasi investasi portofolio yang tepat. Hasil penelitian ini menyimpulkan, sesuai dengan daftar rancangan investasi portofolio pada Dana Pensiun LIA bahwa realisasi investasi portofolio Dana Pensiur, LIA belum optimal, berdasarkan nilai kovarian terkecil yaitu (0,120) maka investasi portofolio rancangan Vlll dengan kombinasi investasi tersebut adalah merupakan kombinasi investasi portofolio yang optimal.

Abstrak :
Salah satu tantangan yang akan Indonesia hadapi saat menjadi ageing population country adalah tanggungan jaminan sosial dan pensiun. Penelitian sebelumnya menunjukkan masalah ini dapat diantisipasi dengan mendorong rakyat melakukan perencanaan keuangan untuk pensiun. Namun, hasil dari Survei Literasi Keuangan Nasional OJK tahun 2016 menunjukkan Indeks Literasi Keuangan Konvensional dan Syariah masih rendah. Padahal literasi keuangan dibutuhkan untuk merencanakan keuangan. Penelitian ini menginvestigasi hubungan antara literasi keuangan, risk aversion, time horizon dan pengetahuan ekonomi terhadap perencanaan keuangan pensiun konvensional dan syariah Muslim di Indonesia. Data diperoleh dari 387 Muslim di Indonesia dan diolah dengan regresi logit. Hasil menunjukkan perencanaan keuangan pensiun konvensional dipengaruhi oleh literasi konvensional, time horizon, dan pengetahuan ekonomi secara positif serta literasi syariah secara negatif. Variabel kontrol jumlah anak berpengaruh negatif, sementara jenis pekerjaan, dan pendapatan berpengaruh positif. Sementara itu, perencanaan keuangan pensiun syariah dipengaruhi oleh literasi keuangan konvensional dan syariah secara positif. Temuan lainnya adalah risk aversion tidak memiliki peran dalam mempengaruhi kedua variabel dependen tersebut.

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In the future, Indonesia will turn into ageing population country and face high dependency ratio of the elderly, thus result in the greater expense of social security and pension funds. Previous studies encourage the citizens to manage and plan their own retirement as the national funds could not cover them thoroughly. The past studies also show that financial literacy has correlation to retirement planning. Unfortunately, based on financial literacy survey conducted by OJK in 2016, the index of financial literacy in Indonesia still low. Even, the sharia financial literacy is lower, although there are various Islamic financial products and services. This paper investigates whether Indonesian Muslim have thought of retirement in conventional and sharia way. Furthermore, using logistic regression, we explore the relationship between financial literacy, risk aversion, time horizon, and economic knowledge to planning. With respect to conventional planning, statistically significant and positive relationship exists in conventional literacy, time horizon, economic knowledge, job and knowledge. Islamic financial literacy and number of children will decrease the probability thinking of retirement. On the other hand, Islamic planning is determined by conventional and Islamic financial literacy positively. Strikingly, there is no role of risk aversion towards both dependent variables.

Abstrak :
Skripsi ini ingin melihat pengaruh dari preferensi risiko dan preferensi waktu terhadap intensi pensiun pada pekerja sektor formal yang berusia 50 tahun keatas di Indonesia. Penelitian ini menggunakan data cross-section dengan analisis data sekunder menggunakan regresi logistik dari Survei Aspek Kehidupan Rumah Tangga (SAKERTI) gelombang 5 (2014). Hasil dari penelitian ini menemukan bahwa preferensi risiko dan preferensi waktu secara signifikan berkaitan dengan intensi pensiun seseorang. Selain itu, terdapat faktor lain yang juga memengaruhi intensi pensiun seperti faktor kesehatan dan karakteristik individu. ...... This thesis wants to see the effect of risk preferences and time preferences on retiment intentions of formal sector workers aged 50 years and above in Indonesia. This study uses cross-section data with secondary data analysis using logistic regression of wave 5 (2014) of the Indonesian Family Life Survey (IFLS). The results of this study found that risk preferences and time preferences are significantly associated with retirement intentions. In addition, there are other factors that also affect the intention to retire such as health factors and individual characteristics.