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This study aims to analyze the effect of competence and organizational culture on employee development at PT. Midi Utama Indonesia Tbk Branch Makassar. Competence refers to the skills, knowledge, and attitudes possessed by employees, while organizational culture refers to the values, norms, and practices within the company. Employee development is the company's efforts to improve the quality of human resources through training, education, and career opportunities. This research uses a quantitative approach with a survey method, where data was collected through questionnaires distributed to employees at the Makassar branch. Data analysis was conducted using multiple regression techniques to test the simultaneous effect of competence and organizational culture on employee development. The findings indicate that to enhance employee development, PT. Midi Utama Indonesia Tbk Branch Makassar needs to focus on improving competence through appropriate training and fostering an organizational culture that supports innovation and learning. This study provides recommendations for the company to better optimize development programs that focus on competence and a positive work culture to improve employee quality.

The aim of entrepreneurship education is to develop attitudes, enthusiasm and the ability to create something of value for oneself and others. Creative, innovative, independent, leadership, good money management and never giving up are entrepreneurial attitudes that must be instilled in children from an early age. As followers of the Prophet Muhammad SAW we need to learn from his figure as an entrepreneur. Where in his journey as an entrepreneur, Rasulullah successfully proved that to start a business one does not have to have money first, there are other elements that are more important than that, namely that one must have the right entrepreneurial mentality. The purpose of this article is to analyze the importance of entrepreneurship education instilled from elementary school age in an Islamic perspective. This research uses a qualitative method with a literature-based approach. Qualitative research relies on the collection and analysis of non-numerical data (such as text, video, or audio) to understand concepts, opinions, or results. Entrepreneurship education taught at elementary school level is believed to be able to reduce children's consumption habits, train them to create something of value and give birth to the next generation to create jobs in the future.