Employee Benefits Program Valuation with Multiple Decrement Model Based on PSAK 24 Post-COVID-19 Pandemic
Wahyuni Ekasasmita,
Nur Rahmi,
M. Fauzan Iskandar
Abstract:In this article, we evaluate the post-labor compensation program based on PSAK-24 in the new normal era of the COVID-19 pandemic. In order to create a table multiple decrements based on a single table decrement namely, death, withdrawal, total permanent disability, and retirement. In the new normal era of the COVID-19 pandemic, the benefits of death, death caused by COVID-19, withdrawal, total permanent disability, and retirement were then aggregated. The method used in this study is a quantitative method with… Show more
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