ABSTRACT
The aim of this study is to make financial statements and conduct financial performance analysis of one of the micro, small, and medium enterprises (MSMEs) in Indonesia, namely, Luxe Dental and Aesthetic Center, which is engaged in the aesthetic beauty clinic industry. This study was conducted by using gap analysis and Pareto analysis. The results show that the financial statements consisted of income statement, balance sheet, and cash flow statement. Financial performance analysis was performed using common-size financial statements and profitability ratios. Creating financial statements and conducting financial performance analysis are useful to map and describe the condition of an MSME financial performance and to increase its ability to evaluate its performance against competitors.
