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Though, the Goddess of Poverty doesn't have a specific origin, she is based off of a regular Goddess or God of Poverty. There are many myths that contain different versions of Goddess or Gods of Poverty. They govern poverty, and can bring poverty to humans through contact.
A likely source is that the Goddess of Poverty and the Goddess of Misfortune are based off the Binbougami, a god who normally appears as a short, smelly old man. Any house he inhabits experiences ever-present misery, but when the binbougami is expelled, or is treated with kindness and hospitality, he will become a Fukunokami, a god of Wealth, and bring good luck and fortune to the household.
Based on her personality, the original form is probably based off of a shy highschool girl who has a hard time getting friends. She is wearing a track suit as well as a seal type thing on her head.