Fungsi Tab Silang SQL

Semoga ini membantu. Anda dapat berkomentar ORDER BY T1.Str_Value jika tidak diperlukan dan atur ukuran nvarchar(500) sesuai kebutuhan

SELECT DISTINCT T1.UserId,
Stuff(
      (SELECT N', ' + T2.Str_Value 
       FROM t T2
       WHERE T2.userId = T1.userid
       ORDER BY T2.Str_Value
       FOR XML PATH(''),TYPE).value('text()[1]','nvarchar(500)'),1,2,N'') 
        AS Str_Value
FROM t T1