Kumawula : Jurnal Pengabdian Kepada Masyarakat 2022 133 Kumawula, Vol. 5, No.1, April 2022, Hal 133 – 140 DOI: https://doi.org/10.24198/kumawula.v5i1.36092 ISSN 2620-844X (online) ISSN 2809-8498 (cetak) Tersedia online di http://jurnal.unpad.ac.id/kumawula/index PENDAMPINGAN PENYUSUNAN SOP PADA UNIT USAHA SIMPAN PINJAM KOPERASI KELOMPOK TANI SARI REJEKI KARANGANYAR Vidia Ayu Satyanovi 1* , Sri Hanggana 2 , Santosa Tri Hananto 3, Sri Murni 4 , M. Syafiqurrahman 5 , Andi Asri Hapsari 6 , Renata Zoraifi 7 1,2,3,4,5,6,7 Sekolah Vokasi, Universitas Sebelas Maret * Korespondensi : vidiaayusn@staff.uns.ac.id ABSTRACT Koperasi Kelompok Tani (KKT) is a business entity that bases its activities on cooperative principles as well as a people's economic movement, especially farmers and farmer groups in Pulosari Village, Kebakkaramat, Karanganyar based on the principle of kinship. One of the potential business units at KKT Sari Rejeki is the savings and loan business unit. For almost 23 years of existence, the KKT Sari Rejeki Savings and Loans Business Unit does not yet have a guide in implementing performance so that various obstacles are still found in carrying out business which have an impact on the preparation of accountability reports being not timely. This community service activity is intended to provide assistance in the preparation of standard operating procedures for collecting savings funds and distributing loans as the main business of the KKT Sari Rejeki Savings and Loans Unit as an effort to prepare accountability reports in an accountable and timely manner. The community service method used is a participatory approach through activities consisting of three stages, namely 1) pre-assistance activities, 2) mentoring activities, and 3) post-assistance activities. The results of this community service activity are that the management partner of the KKT Sari Rejeki Savings and Loans Unit can prepare and implement standard operating procedures for collecting deposit funds and distributing loans as a policy document that can provide guidance in business implementation. Keywords: SOP; Savings and Loans Unit; Co-operatives RIWAYAT ARTIKEL Diserahkan : 12/10/2021 Diterima : 17/02/2021 Dipublikasikan : 04/04/2022 ABSTRAK Koperasi Kelompok Tani (KKT) Sari Rejeki merupakan salah satu badan usaha yang melandaskan kegiatannya berdasarkan prinsip koperasi sekaligus sebagai gerakan ekonomi rakyat khususnya para petani dan kelompok tani di Desa Pulosari, Kebakkaramat, Karanganyar berdasarkan asas kekeluargaan. Salah satu unit usaha yang potensial di KKT Sari Rejeki adalah unit usaha simpan pinjam. Selama hampir 23 tahun berdiri, Unit Usaha Simpan Pinjam KKT Sari Rejeki belum memiliki panduan dalam pelaksanaan kinerja sehingga masih ditemukan berbagai kendala dalam melaksanakan usaha yang berdampak pada penyusunan laporan pertanggungjawaban menjadi tidak tepat waktu. Kegiatan pengabdian kepada masyarakat ini dimaksudkan untuk memberikan pendampingan penyusunan standar operasional prosedur penghimpunan dana simpanan dan penyaluran pinjaman sebagai usaha utama