[en] The aim of this study is to recognize the process of flue gas treatment from the coal burning in a steam power plant system. The coal burning will produce flue gas that contains SO_x and NO_x that can cause acid rain which is not safe for environment. A study using comparison method, conventional process and irradiation process from electron beam machine (MBE) system, has been implemented. The study shows that the flue gas produced by coal burning that contains SO_x and NO_x can be processed further using irradiation of MBE to become safe for environment. The process using irradiation of MBE is more efficient than the conventional process, because it requires limited area for the process and the reduction process of SO_x and NO_x is done simultaneously. Moreover, using the optimal parameter process will produce the maximal result. (author)