Efficiency is a specific achievement of input or using the lowest input to obtain maximum output. Therefore, the bigger resulted output excessing the input the highger of the efficiency level. This research measures the performance efficiency of SD (Elementary School) Muhammadiyah in Bantul regency using Data Envelopment Analysis (DEA) with VRS and CRS assumption. The variabel of input in this research include total number of the student, total number of the teacher, total number of the student taking the national examination. Meanwhile, the output variabels in this research are result score of the national examination. The research objects were all accredited-A Muhammadiyah elementary schools in Bantul. The data of the research were taken from 2017-2019 that are the data abaout the list of all accredited-A muhammadiyah elentary school in Bantul with the total number of the student, teacher, student taking the national examination, national exam result score and the accredited of each school. The result show that the efficiency measurement using VRS assumption reveals more school having efficiency score of 1 or perfect than measurement using CRS assumption. In addition to the assumption, the obtained score is also influenced by the variables of input. the reseacrh results imply on the implementation of education in accordance with the National Education Standards (SNP) stating that the input variabels are comparison between student and teacher wich significantly determine the efficiency performance of elementary schools.