This study aims to determine the level of financial efficiency of coal companies listed on the Indonesia Stock Exchange and the strategies that must be done to achieve a good level of financial efficiency. The sampling technique uses purposive sampling method and produces 11 (eleven) companies as research samples. Data analysis techniques used are Data Envelopment Analysis (DEA) to measure the level of financial efficiency of coal companies for 2015-2016, and SWOT analysis to determine the strategies that must be carried out by the company. Based on the results of data analysis, it was found that 10 (ten) coal companies were efficient in 2015, then 9 (nine) efficient companies in 2016. The strategy that must be applied by coal companies to obtain good financial efficiency based on SWOT analysis matrix must use aggressive strategies (quadrant 1). The strategy that must be done is to maintain good efficiency and calculate the exact costs associated with US$ currency. In addition, the company must also increase EPS to increase investor confidence. Another strategy is to increase production volumes for coal exports to importing countries and increase exports so that revenue and total assets increase with the strengthening of US$ and hedging to anticipate price fluctuations and the exchange rate of Rupiah to US$ by making a payment agreement contract.