Abstract Sejak terbitnya Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 8 Tahun 2023 tentang Usaha Simpan Pinjam Oleh Koperasi, maka dalam menyalurkan pinjaman, Koperasi Simpan Pinjam dan Unit Simpan Pinjam Koperasi menetapkan suku bunga pinjaman yang besarnya ditetapkan oleh Rapat Pengurus, dalam rentang suku bunga yang disetujui oleh Rapat Anggota dan suku bunga pinjaman paling tinggi 24% (dua puluh empat persen) per tahun. Namun faktanya, masih ada Koperasi Simpan Pinjam (KSP) di Kota Pontianak yang mengenakan suku bunga pinjaman sebesar 20% per bulan kepada anggotanya dan masyarakat, sehingga tidak sesuai dengan ketentuan Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 8 Tahun 2023 tentang Usaha Simpan Pinjam Oleh Koperasi. Sedangkan tujuan dalam penelitian ini adalah untuk mengungkapkan penyebab Koperasi Simpan Pinjam (KSP) di Kota Pontianak belum mengimplementasikan pengenaan suku bunga pinjaman berdasarkan Peraturan Menteri Koperasi Dan Usaha Kecil Dan Menengah Nomor 8 Tahun 2023 Tentang Usaha Simpan Pinjam Oleh Koperasi dan upaya yang dilakukan oleh Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak terhadap Koperasi Simpan Pinjam (KSP) di Kota Pontianak. Melalui jenis penelitian yuridis sosiologis, jenis data primer dan sekunder dan cara pengumpulan data melalui studi kepustakaan dan wawancara, serta menggunakan metode analisis data kualitatif, serta populasi, adapun yang menjadi populasi, Kepala Dinas Koperasi, usaha mikro dan perdagangan Kota Pontianak, dan Pengurus Koperasi Simpan Pinjam di Kota Pontianak, kemudian sampel penelitian, Kepala Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak, dan Pengurus Koperasi Simpan Pinjam di Kota Pontianak sebanyak 6 (enam) orang dari 6 Koperasi, maka diperoleh kesimpulan bahwa jumlah Koperasi Simpan Pinjam (KSP) di Kota Pontianak yang mengenakan suku bunga pinjaman tidak sesuai dengan ketentuan Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 8 Tahun 2023 tentang Usaha Simpan Pinjam Oleh Koperasi sebanyak 6 (enam) Koperasi Simpan Pinjam (KSP), yaitu KSP Tumbur, KSP Simataraja, KSP Mekar Jaya, KSP Maduma, KSP Mitra Usaha, dan KSP Bina Usaha. Suku bunga pinjaman yang diberikan kepada anggota dan masyarakat sebesar 20% per bulan dengan sistem angsuran atau cicilan dibayar setiap hari dan belum termasuk biaya administrasi sebesar 10% dari pinjaman. Penyebab Koperasi Simpan Pinjam (KSP) di Kota Pontianak belum mengimplementasikan pengenaan suku bunga pinjaman berdasarkan Peraturan Menteri Koperasi dan Usaha Kecil Dan Menengah Nomor 8 Tahun 2023 Tentang Usaha Simpan Pinjam Oleh Koperasi dikarenakan tidak adanya pengawasan dan tindakan dari Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, Dewan Koperasi Indonesia Daerah (DEKOPINDA) maupun Dinas Koperasi, Usaha Mikro dan Perdagangan di Provinsi dan Kabupaten/Kota. Upaya yang dilakukan oleh Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak, baik pengawasan maupun penjatuhan sanksi administratif terhadap Koperasi Simpan Pinjam (KSP) di Kota Pontianak yang belum mengimplementasikan pengenaan suku bunga pinjaman berdasarkan Peraturan Menteri Koperasi dan Usaha Kecil Dan Menengah Nomor 8 Tahun 2023 Tentang Usaha Simpan Pinjam Oleh Koperasi belum pernah dilakukan. Kata Kunci : Implementasi, Suku Bunga, Pinjaman, Koperasi Simpan Pinjam. Abstrak Since the issuance of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 8 of 2023 concerning Savings and Loan Businesses by Cooperatives, in distributing loans, Savings and Loan Cooperatives and Savings and Loan Units of Cooperatives set loan interest rates, the amount of which is determined by the Management Meeting, within the range of interest rates approved by the Members Meeting and the highest loan interest rate is 24% (twenty four percent) per year. However, in fact, there are still Savings and Loan Cooperatives (KSP) in Pontianak City that charge a loan interest rate of 20% per month to their members and the community, so that it is not in accordance with the provisions of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 8 of 2023 concerning Savings and Loan Businesses by Cooperatives. Meanwhile, the purpose of this study is to reveal the reasons why Savings and Loan Cooperatives (KSP) in Pontianak City have not implemented the imposition of loan interest rates based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Number 8 of 2023 concerning Savings and Loan Businesses by Cooperatives and the efforts made by the Cooperatives, Micro Enterprises and Trade Service of Pontianak City towards Savings and Loan Cooperatives (KSP) in Pontianak City that have not implemented the imposition of loan interest rates based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Number 8 of 2023 concerning Savings and Loan Businesses by Cooperatives. Through the type of sociological legal research, the type of primary and secondary data and the method of data collection through literature studies and interviews, and using qualitative data analysis methods, it was concluded that the number of Savings and Loan Cooperatives (KSP) in Pontianak City that charge loan interest rates that are not in accordance with the provisions of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 8 of 2023 concerning Savings and Loan Businesses by Cooperatives as many as 6 (six) Savings and Loan Cooperatives (KSP), namely KSP Tumbur, KSP Simataraja, KSP Mekar Jaya, KSP Maduma, KSP Mitra Usaha, and KSP Bina Usaha. The loan interest rate given to members and the community is 20% per month with an installment system or installments paid every day and does not include an administration fee of 10% of the loan. The reason why Savings and Loan Cooperatives (KSP) in Pontianak City have not implemented the imposition of loan interest rates based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Number 8 of 2023 concerning Savings and Loan Businesses by Cooperatives is due to the lack of supervision and action from the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia, the Regional Indonesian Cooperative Council (DEKOPINDA) and the Cooperative, Micro Business and Trade Service in the Province and Regency/City. Efforts made by the Cooperative, Micro Business and Trade Service of Pontianak City, both supervision and imposition of administrative sanctions against Savings and Loan Cooperatives (KSP) in Pontianak City that have not implemented the imposition of loan interest rates based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Number 8 of 2023 concerning Savings and Loan Businesses by Cooperatives have never been carried out. Keywords: Implementation, Interest Rates, Loans, Savings and Loan Cooperatives.