Abstract: Bank as financial institutions have an important role in society. They are closely related to the circulation of money in order to smooth all public financial activities. Almost all economic activities of the community require bank services, so it can be said that banking institutions are very important and vital in economic structure of a country. Financing in an Islamic banking, essentially the financing contract is the same as the credit agreement of interest system, but the difference lies in the purpose of the financing as well as the specific clauses contained in the financing contract, such as those concerning the format of the loan interest substitute. In its development, although its age is relatively younger than conventional banking, their performance of Islamic bank in Indonesia has well shown.