The increasing demand for electricity, propelled by economic expansion and population growth, underscores the critical need for dependable power generation. Steam Power Plants (SPPs) remain a cornerstone of Indonesia's electricity production, particularly those fueled by coal. Energy conservation in SPPs is paramountl, with a focus on enhancing energy efficiency. However, the current performance assessment, solely based on energy efficiency, overlooks crucial aspects of energy utilization, necessitating a combined approach integrating exergy analysis. This study aims to identify the energy and exergy efficiencies in Ultra-Supercritical SPPs, providing management guidelines to prioritize improvement efforts for enhancing thermodynamic efficiency in the XYZ Ultra-Supercritical SPP system. Previous research has highlighted significant exergy destruction in boilers and turbines. Accordingly, a study was conducted on the XYZ Ultra-Supercritical SPPs unit using Engineering Equation Solver (EES) software for energy and exergy analyses at 100%, 75% and 50% loads. According to the results of this research, the generator efficiency value at 50% load was 46.94%, at 75% load was 47.01%, and at 100% load was 47.03%. The largest exergy destruction occurred in the boiler with 1918 MW at 50% load, 1609 MW at 75% load, and 1416 MW at 100% load. The smallest exergy destruction occurred in the CEP, with 1.441 MW at 50% load, 1.457 MW at 75% load, and 1.544 MW at 100% load.