Step 1: Mechanism
A voltmeter always draws some current from the cell during measurement, which leads to a potential drop across the internal resistance.
Step 2: Null Method
A potentiometer works on the "null deflection" method, meaning it draws no current from the cell when balanced.
Step 3: Conclusion
Because no current is drawn, the potentiometer measures the true electromotive force (emf) accurately.
Final Answer: (d)