Masalah kemiskinan merupakan masalah yang rumit yang dihadapi oleh semua negara termasuk Indonesia dan yang menjadi kendalanya adalah dalam pemanfaatan sumber daya secara optimal. Di Kabupaten Musi Rawas kemiskinan juga merupakan salah satu persoalan yang dihadapi dalam keberhasilan pembangunan. Penelitian ini bertujuan mengetahui peranan Usaha Mikro Kecil Menengah dalam mengatasi kemiskinan di Kecamatan Tugumulyo kabupaten Musi Rawas. Dalam penelitian ini digunakan metode kualitatif agar diketahui peranan UMKM dalam mengatasi kemiskinan serta pendekatan yang akan dilakukan agar tercipta sinergi antara UMKM dan masyarakat dalam upaya pengentasan kemiskinan. Permasalahan dalam pemberdayaan UMKM di kecamatan Tugumulyo ini adalah masalah kekurangan modal, namun UMKM enggan untuk datang ke bank khususnya karena terkait oleh banyaknya persyaratan yang diperlukan untuk memperoleh fasilitasi kredit dari perbankan. Sebaliknya sering lembaga keuangan menghadapi masalah bagaimana memasarkan “modal” yang dihimpun dari masyarakat tersebut agar dapat tersalur kepada pengusaha UMKM dengan aman. Upaya pemberdayaan UMKM dalam rangka mengatasi kemiskinan di kecamatan Tugumulyo yaitu melalui pengembangan secara internal dari pengelola UMKM yaitu pengadaan permodalan, inovasi hasil produk dan perluasan jaringan. Selain itu juga didukung oleh pengembangan secara eksternal dari pihak pemerintah yaitu pengadaan pelatihan dan pembinaan serta perluasan pemasaran produk dengan pendampingan dari Dinas Koperasi dan UKM Kabupaten Musi Rawas. Sebagai sektor utama penyerapan tenaga kerja, kemajuan UMKM akan memberikan dampak yang signifikan bagi peningkatan kesejahteraan masyarakat yang terlibat di dalamnya, sehingga jumlah penduduk miskin akan menurun. Kata Kunci : Pemberdayaan Usaha Mikro Kecil dan Menengah, Kemiskinan

No abstract

The purpose of this study is to assess the financial performance of PT TASPEN (Persero) assessed from the Analysis of Liquidity Ratios and Profitability Ratios. The data used in this study are quantitative data, namely financial statement data for the last three years from 2015 to 2017. Analysis of the data used is quantitative analysts by presenting tables, graphs or numbers, with the data analysis techniques used, namely data analysis techniques manually. The results of this study indicated that the company's financial performance was assessed from the level of liquidity in unfavorable conditions, this is because the current ratio, cash ratio, and debt turnover ratio were below the industry average, and when viewed from the profitability ratio the company was almost good , where the results of the calculation of the ratio of net profit margin, ROI, ROA, and earnings per share continued to increase even though the value of the ratio was still below the industry average.

The purpose of this study is to investigate the influence of local tax revenue and retribution toward local revenue of North Musi Rawas. The sample is North Musi Rawas Region. To collect the data, this study uses secondary data method.  The regression analysis is used to test the hypothesis. The results showed that   the The regional tax and Regional retribution did didn’thave a significant effect on Local Revenue (PAD. It means all the hypothesis proposed in this study were rejected.

The purpose of this study was to determine the financial performance of the Department of Village Community Empowerment, Women's Empowerment and Child Protection, North Musi Rawas Regency. The data collection method that the author uses in this study is a method of collecting documentation data while the technical data analysis that will be used by the author is descriptive analysis, data analysis by explaining theories related to Financial Performance Analysis at the Village Community Empowerment Service, Women's Empowerment and Child Protection in North Musi Rawas Regency Fiscal Year 2016-. Based on the results of the research, the financial performance of the Village Community Empowerment, Women's Empowerment and Child Protection Office of North Musi Rawas Regency seen from the analysis of spending variance in 2016-2019 in general can be said to be good. This is indicated by the average realization target of 81.06%, and indicated by the absence of expenditure realization that exceeds the budget in each fiscal year and has made efficiency or budget savings