Magento 1.9 – Custom Configuration Not Visible in Admin Panel

This is my config file located at app\etc\modules\Mage_Homepage

<?xml version="1.0"?>
<config>
<modules>
<Mage_Homepage>
  <active>true</active>
  <codePool>local</codePool>
  <version>0.0.1</version>
</Mage_Homepage>
</modules>
</config>

Then I added my module config file at \app\code\local\Mage\Homepage\etc\config.xml

 <?xml version="1.0" encoding="UTF-8"?>
 <config>
  <modules>
    <Mage_Homepage>
        <version>0.0.1</version>
    </Mage_Homepage>
  </modules>
<global>
    <helpers>
      <homepage>
        <class>Mage_Homepage_Helper</class>
      </homepage>
    </helpers>
    <models>
        <homepage>
            <class>Mage_Homepage_Model</class>
        </homepage>
    </models>
    <events>
 <controller_action_predispatch_cms_index_index>
          <observers>
              <mage_homepage_model_observer>
                  <model>mage_homepage/observer</model>
                  <method>homepage</method>
              </mage_homepage_model_observer>
          </observers>
  </controller_action_predispatch_cms_index_index>
    </events>
</global>
</config>

system file :\app\code\local\Mage\Homepage\etc\system.xml

<?xml version="1.0"?>

<config>
  <tabs>
    <mage translate="label" module="homepage">
        <label>MasterSoftwareSolutions</label>
        <sort_order>0</sort_order>
    </mage>
  </tabs>
  <sections>
    <mage  translate="label" module="homepage">                    
    <label>DHFLU</label>
    <tab>Custom Tabsd</tab>
    <frontend_type>text</frontend_type>
    <sort_order>0</sort_order>
    <show_in_default>1</show_in_default>
    <show_in_website>1</show_in_website>
    <show_in_store>1</show_in_store>            
                <groups>
                  <mage translate="label"> 
                  <label>MasterSoftwareSolutions</label>

                  <frontend_type>text</frontend_type>
                  <sort_order>0</sort_order>
                  <show_in_default>1</show_in_default>
                  <show_in_website>1</show_in_website>
                  <show_in_store>1</show_in_store>
                   <fields>
                      <heading_example translate="label">
                        <label>Enable the Module and Set the Home page for Login User</label>
                        <frontend_model>adminhtml/system_config_form_field_heading</frontend_model>
                        <sort_order>1</sort_order>
                        <show_in_default>1</show_in_default>
                        <show_in_website>1</show_in_website>
                        <show_in_store>1</show_in_store>
                    </heading_example>
                       <enable translate="label">
                        <label>Enable</label>  <comment><model>homepage/adminhtml_comment</model></comment> 
               <frontend_type>select</frontend_type>
               <source_model>adminhtml/system_config_source_yesno</source_model> 
                        <sort_order>4</sort_order>
                        <show_in_default>1</show_in_default>
                        <show_in_website>1</show_in_website>
                        <show_in_store>1</show_in_store>
                      </enable>
                       <page translate="label">
                        <label>Select page for login user</label>
           <frontend_type>select</frontend_type>
           <source_model>adminhtml/system_config_source_cms_page</source_model> 
                        <sort_order>12</sort_order>
                        <show_in_default>1</show_in_default>
                        <show_in_website>1</show_in_website>
                        <show_in_store>1</show_in_store>
                      </page >
                   </fields>
                   </mage>
                </groups>
    </mage>
  </sections>
 </config>

& adminhtml.xml file :

 <?xml version="1.0"?>
  <config>
    <acl>
        <resources>
            <all>
                <title>Allow Everything</title>
            </all>
            <admin>
                <children>
                    <system>
                        <children>
                            <config>
                                <children>
                                    <mage translate="title" module="homepage">
                                        <title>Mss Section</title>
                                        <sort_order>0</sort_order>
                                    </mage>
                                </children>
                            </config>
                        </children>
                    </system>
                </children>
            </admin>
        </resources>
    </acl>
</config>

I have also created this in my model folder as Data.php :

class Mage_Homepage_Helper_Data extends Mage_Core_Helper_Abstract
{

}

Also created observer.php in helper.Still my custom options are not visible in admin panel.