Judul: Pendanaan Program Pensiun Manfaat Pasti dengan Metode Spreading Gains and Losses dan Modified Spreading Gains and Losse
Abstrak: Defined benefit pension plan is a pension plan that the benefit is decided at the beginning, while the amount of contributions fluctuate and depend on actuarial calculations. This report aims to explain the funding of defined benefit pension plan using spreading gains and losses method and modified spreading gains and losses method. The distinction between the interest rate of return on investment assumption with the actual rate of return in the spreading gains and losses method would affect the funding of defined benefit pension plans in the long term. In contrast, the distinction in modified spreading gains and losses method will not affect the long-term funding. Illustrations on this report are given using three cases, when the interest rate of return on investment assumption is less than the actual rate of return, when the assumed interest rate is the same as that of the actual situation, and when the assumed interest rate is greater than that of the actual situation. When the underfunding occurs, the contribution to be paid by participants of the defined benefit pansion plans will be greater than that of during the overfunding.
Keyword: pension funds, methods of gains and losses, interest rate, defined benefit pension, Bogor Agricultural University (IPB)

Judul: Comparison of Actuarial Calculations for Retirement  Benefit Using the Entry Age Normal method and the Frozen Initial Liability  Method
Abstrak: Program manfaat dana pensiun diberikan sebagai timbal balik atas kontribusi yang telah diberikan pekerja selama masa kerjanya. Program manfaat pensiun merupakan investasi jangka panjang yang preminya dicicil selama peserta aktif bekerja. Program pendanaan pensiun dibagi atas dua macam, yaitu program pensiun iuran pasti dan program pensiun manfaat pasti. Penelitian ini membahas program pensiun manfaat pasti. Metode yang digunakan adalah metode Entry Age Normal (EAN) dan metode Frozen Initial Liability (FIL). Tujuan penelitian ini adalah melakukan penghitungan aktuaria dana pensiun Pegawai Negeri Sipil yang mencakup penghitungan iuran normal dan kewajiban aktuaria. Hasil penghitungan menunjukkan bahwa iuran normal metode EAN sama setiap tahun dan iuran normal metode FIL berubah jika ada peserta yang keluar dari program pensiun. Nilai kewajiban aktuaria kedua metode meningkat setiap tahun meskipun terdapat anggota yang keluar dari program pensiun., The pension fund program is provided in return for contributions made by employees during their working period. The pension fund program is a long-term investment whose premium is paid in installments as long as the participant is actively working. Pension funding programs are divided into two types, namely defined contribution pension plans and defined benefit pension plans. This study discusses the defined benefit pension plan. The methods used are the Entry Age Normal method (EAN) and the Frozen Initial Liability (FIL) method. The purpose of this study is to perform actuarial calculations of civil servant pension funds which include the calculation of normal contributions and actuarial obligations. The calculation results show that the normal cost of the EAN method is the same every year and the normal cost of the FIL method changes if there are participants who leave the pension program. The value of the actuarial liabilities of both methods increases every year even though there are members who leave the pension plan.
Keyword: actuarial cost, entry age normal, frozen initial liability, pension

Judul: Mitochondrial DNA Gene Organization and Phylogenetic Relationship of Naja siamensis
Abstrak: Naja siamensis is one of Asiatic cobra in the Family of Elapidae, known as a cryptic snake. It has many morphological variations that lead to misidentification. Misidentification can cause the wrong concept in developing antivenom types due to high snakebite cases occur in Thailand. Thus, an accurate species identification using a molecular approach is crucially required. Mitochondrial DNA has been used widely in snake molecular studies. These studies were aimed to determine the arrangement of the N. siamensis partial mitochondrial genes using reptile-oriented primers and to reveal the phylogenetic relationship among other species of Asian cobra. DNA extraction was carried out based on the standard DNA salting-out protocol and was conducted by bioinformatics analysis using BLASTn and MEGA 6 software. Gene annotation was performed against N. kaouthia complete genome. A total of 3121 bp of N. siamensis mtDNA genes were sequenced consisting of partial of six regions: 16S rRNA, ND1, tRNA-Ile, CRII region, tRNA-Leu, tRNA-Gln, and COI genes. The mtDNA gene organization of N. siamensis was predicted to has a similar pattern with the common Elapidae mtDNA gene organization. This study showed that there is a monophyletic form in Naja genus and N. kaouthia is the closest species with N. siamensis based on partial 16S rRNA and ND1 gene.
Keyword: 16S rRNA, Elapidae, ND1, phylogenetic relationship