ABSTRACT PT. Perkebunan Nusantara V (PTPN V) Tandunand PT. Hutahaeanareagricultural companies that havePalm Oil Mill (PKS) with same capacity of 45 tons / hour.PKS TandunprocessesFFB that produced from PTPN V’s own plantationwith an area of 7314.92 hectares. Meanwhile PKS Hutahaeanalso has its own plantation withan area of 4614 hectares that processes not only its own FFB but also from …