The load imbalance in a distribution system occurs because the difference in the current flowing in each phase (R, S and T) is due to the different amounts and times of using one phase load. Load imbalances will cause currents to appear on neutral cables. The current flowing in the neutral cable results in neutral current losses (Losses). In this study carried out on the F3 building at Muhammadiyah University of Yogyakarta to find out how many neutral currents flow, power losses caused by load imbalances and knowing the load balance values installed whether it is in accordance with IEEE standards 446-1995. Measurements using a tool namely Power Quality and Energy Analyze METREL MI 2892. The results of observations and measurements made on MDP panels in F3 buildings the value of the percentage of load imbalance on holidays is 8.3% (WLBP) and 13% (WBP) while for labor-intensive values the percentage value load imbalance is 15% (WLBP) and 21.2% (WBP). Losses due to neutral currents arising due to load imbalances which are equal to 489.37 KWh per year or economically as much as Rp. Rp.497,793