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leasing financial leasing asuransi rdc rds reksadana rdpt rdpu nilai aktiva bersih iuran pasti dana pensiun manfaat pasti private equity ventura divestasi oeprating leasing full factoring reasuransi syariah retakaful asuransi syariah takaful asuransi jiwa annuity present value future value the law of the large number interest syariah mudharabah musyarakah murabahah call option put option opsi forward price spot price maintenance margin initial margin marking to market loan operating leasing internal rate of return payback period net present value profitability index weighted average cost of capital cost of capital pasar modal pasar uang sistem keuangan tingkat suku bunga persediaan rop eoq bad debt discount days sales outstanding sales budget cash gadai factoring bank