Used oil waste is one type of waste that can be used as a source of energy. Waste oil that is used in this research is used as energy source for plasma burner and boiler plants. This final project is aimed at modeling a boiler with 3 input variables and 3 output variables (MIMO - Multiple Input Multiple Output). It's known that this MIMO system still exhibits interactions among the variables. To mitigate these interactions, a decoupler is designed. Subsequently, PID controllers are designed for this MIMO system. The PID parameter values are obtained through modeling using the Ziegler-Nichols method. The modeling is carried out based on the values obtained from the Ziegler-Nichols calculations, which are then implemented in Simulink within MATLAB. The test results indicate that employing a decoupler reduces the interactions between the systems. Therefore, Ziegler-Nichols and heuristic method is needed to find the PID parameter values. By utilizing the heuristic method, the system achieves stability with the value of Kp = 2,1, Ki = 0,005, dan Kd = 0 for the first variable, Kp = 0,0315 Ki = 0, dan Kd = 0 for the second variable, and Kp = 0,007 Ki = 0, dan Kd = 0 for the third variable..