Java turmeric (Curcuma xanthorrhiza Roxb.) is a medicinal plant used as raw material for making herbal medicine, its rhizome cut into slices and dried so called simplicia. Curcuma has a harvest moisture content is high enough to need a great energy for drying. Generally, the theory used to analyze the energy efficiency is the first law of thermodynamics that describes the principle of conservation of energy. However, this theory has limitations in measuring the loss of energy quality. To determine whether the energy used in the drying process has been used optimally in terms of quality, the second law of thermodynamics -known as exergy analysis- is used. The purpose of this study is to determine the efficiency of the thin layer drying of curcuma slices with exergy analysis. The results show that the process conditions affect the energy utilization ratio and exergy efficiency of drying. Exergy analysis method based on the second law of thermodynamics has been used to determine the amount of exergy destroyed so that the efficiency of the drying process can be determined more accurately. Exergy efficiency varies between 96.5%-100% for temperatures of 50 °C to 70 °C at 40% RH and 82.3% - 100% for 20% to 40% RH at 50 °C.