Martina, Sri, Yoan Hendrawan Junpridan Saragih, and Djuli Sjafei Purba. “Discount Rate Sensitivity of Employee Benefit Obligations In Indonesian State - Owned Conventional Banks”. Jurnal Ilmiah Accusi 8, no. 2 (November 13, 2026): 831–842. Accessed November 13, 2026. https://jurnal.usi.ac.id/index.php/jia/article/view/2830.