A flash memory structure having an enhanced capacitive coupling coefficient ratio (CCCR) may be fabricated in a self-aligned manner while using a semiconductor substrate that has an active region that is recessed within an aperture with respect to an isolation region that surrounds the active region. The flash memory structure includes a floating gate that does not rise above the isolation region, and that preferably consists of a single layer that has a U shape. The U shape facilitates the enhanced capacitive coupling coefficient ratio.