Judul: Penentuan Periode Optimal Spreading Gains and Losses dengan Meminimumkan Ragam Kontribusi Jangka Panjang
Abstrak: The purpose of this paper is to determine optimal periods of spreading gains and losses on defined benefit pension funding plan. The principle of spreading gains and losses method is by spreading gains and losses to some periods. The optimal period is determined by minimizing the variance of long-term contribution. This paper assumes that losses are caused by the difference of actuarial rate and actual rate of investment return. The illustration of this paper uses three cases which standard deviations of actual rate of investment return are 0.0025, 0.1, and 0.25. The optimal period for three cases are acquired 12 years, 11 years, and 8 years, and standard deviation of long-term contribution for three cases are acquired 0.011, 0.469, and 1.355. It is concluded that the variance of actual rate of investment return and the variance of long-term contribution are comparable but the variance of actual rate of investment return and the optimal period of spreading losses are inversely proportional
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Judul: Penentuan Periode Optimal Amortization Gains and Losses dengan Meminimumkan Ragam Kontribusi Jangka Panjang
Abstrak: Amortization gain and loss method is a method to determine supplementary contributions for defining benefit pension funds. In any pension fund, profits or losses are always occur. Gains or losses are caused by the difference in the interest rate return on investment assumption and the actual rate of return. Losses must be covered in order to meet retirement benefit. Supplementary contributions to cover losses with the same payment mechanism at some periods, which are the optimal period; minimizing the range of long-term contribution as expected in the longterm the contribution be applied to program participants will be stable for each years. The optimal period of amortization gain and loss method is twenty-two years and the variance of long-term contribution is 0.000157
Keyword: optimal period, minimum variance of contribution, interest rates, mortization gain and loss method

Judul: Karakteristik Anatomi Skelet Kepala Buaya senyulong (Tomistoma schlegelii).
Abstrak: Buaya sepit atau senyulong (Tomistoma schlegelii) merupakan jenis buaya asli Indonesia yang berhabitat di sungai-sungai Sumatera, Kalimantan, dan juga pedalaman Sulawesi. Salah satu ciri khas buaya senyulong adalah bentuk moncong yang runcing dan sempit, namun hingga saat ini informasi mengenai struktur skelet kepala buaya senyulong sangat terbatas. Penelitian ini bertujuan untuk mempelajari karakteristik anatomi skelet kepala buaya senyulong yang dikatikan dengan fungsi dan perilakunya. Penelitian dilakukan secara eksploratif dengan melakukan pengamatan, pencatatan, dan pengambilan gambar dari skelet kepala buaya senyulong. Skelet kepala berukuran panjang 70 cm, lebar 29 cm, dan tingggi 17 cm dengan permukaan kasar pada os nasale, os frontale, os maxilla, os mandibula, os lacrimale, os jugale. Jumlah gigi pada buaya ini sebanyak 78 buah, terdiri dari 4 buah gigi premaxila, 16 buah gigi maxila, dan 19 buah gigi mandibula. Pada regio orbitalis ditemukan dua pasang fenestrae temporales yang berkembang baik. Fenestra supratemporale merupakan lubang oval yang membentang di sepanjang os parietale. Fenestra infratemporale berbentuk segitiga dan dibatasi oleh os squamosum, os postorbitale, os jugulare, dan os quadratum. Os mandibula hewan ini mempunyai symphysis mandibularis yang panjang yaitu garis yang melintang di corpus mandibulae. Secara fungsional ukuran symphysis mandibularis berkaitan dengan adaptasi hewan terhadap diet makan.
Keyword: kepala, moncong, Tomistoma schlegelii