Answer:
In physics, efficiency is a measure of how much energy is conserved in a process.
In programming, efficiency is directly linked with the speed of runtime execution for software and algorithmic efficiency.
In this comparison, both meanings try to measure the quality of the processes and have formulas to detect this efficiency.
Both meanings have different formulas to define the measures, Big O notation for programming and percentage of energy output divided by energy input for physics. Furthermore, in physics is not possible to get 100% efficiency, but it is possible for programming to have O(1) of efficiency.