"The purpose of this study is to find out and analyze the level of financial efficiency and efficient financial management strategies for a government-owned public sector company. The object of the research is the Indonesian Health Social Security Agency (Badan Penyelenggara Jaminan Sosial or Indonesian Health BPJS). Data analysis technique used in the research is Data Envelopment Analysis (DEA) to measure the efficiency level of Indonesian Health BPJS 2014-2016 with monthly data and SWOT analysis to determine efficient financial management strategies for Indonesian Health BPJS. Based on the results of the 2014-2016 Indonesian Health BPJS financial management data analysis in an efficient condition. The strategy that must be implemented for Indonesian Health BPJS for efficient financial management based on the SWOT analysis matrix can use aggressive strategies by maintaining financial management efficiency through regulating cash flow, recalculating the amount of contributions adjusted to economic conditions and gradually reducing debt important to overcome the deficit. To increase public trust, socialization and transparency of financial statements using information technology and cooperation with other health insurance to improve service quality can be an alternative strategy 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."