**3. Method**

This research is a descriptive study, which was carried out quantitatively crosssectional. The population in this study were MSMEs located in Surakarta City as a center for developing national MSMEs, while the sample, which amounted to 90 MSMEs, was conducted using a simple random sampling method. Data collection with this number of samples was carried out by distributing questionnaires filled out by MSME business actors in Surakarta City.

Before being used, the questionnaire instrument was first tested in a pilot study of 10 business actors. The purpose of the pilot study was to test the validity and reliability of the instrument, which was carried out using the Pearson's product– moment and Cronbach's alpha methods, and a content test was conducted to improve the instrument's grammatical suitability so that the instrument is easy to understand and easy to fill out by respondents.

At the time of the survey, the research respondents were given an explanation of this research's aims and objectives, including the principle of confidentiality, and were given an overview of the number of questions, how to fill in, and urged them to fill in completely with the actual conditions.

Statistical analysis used is statistical data processing which is commonly used in descriptive research using the help of IBM SPSS Statistics Data Editor 25 software. The first step is a descriptive statistical analysis to determine the highest and lowest values, average values, and standard deviations. These values can be used for data analysis to reveal the orientation of CSR practices quantitatively. Then the normality test was conducted to determine whether the data from the questionnaires reflected a normal distribution or not. In the end, conclusions are drawn from the results of the analysis.
