Abstract :
The financial statements of an enterprise is very important in providing information for the public, investors, creditors, and Government to find out the financial performance of the company. The measurement of a company's financial performance is beneficial to know the information the company liquidity, the company's financial flexibility, and the ability of the company's operations. Financial performance is often measured using the traditional financial ratio which is related to the activity of the company in a given period. The approach is often used to measure the company's financial performance is a traditional approach financial ratios are one of the disadvantages which is ignoring the underlying cash flow of the company. So, the developed method of cash flow ratios analysis which emphasizes aspects of cash flow from the company's activity. This research aims to find out how the Islamic Bank's financial performance measurement in Surabaya by using cash flow ratio. This research is qualitative research which uses the descriptive analysis in the explanation. The Data used in this study is secondary data in the form of annual financial reports published by seven Islamic banks from the years 2009 to 2011. The results of this study indicate that having a good performance of the company in the span of three years, namely from the years 2009-2011 is PT Bank Syariah Mandiri.
Keyword : Ratio Cash Flow Analysis, Measurement Of Financial Performance, Financial Performance Of Islamic Banks.