Query:
with departments (department_id, department_name) as (
select 90, 'Executive' from dual union all
select 100, 'Finance' from dual union all
select 110, 'Accounting' from dual
),
employees (employee_id, last_name, department_id) as (
select 1003, 'King' , 90 from dual union all
select 1005, 'De Hann' , 90 from dual union all
select 1009, 'Gietz' , 110 from dual union all
select 1013, 'Popp' , 100 from dual union all
select 1014, 'Chen' , 100 from dual union all
select 1015, 'Higgins' , 110 from dual union all
select 1029, 'Greenberg', 100 from dual union all
select 1040, 'Kochar' , 90 from dual union all
select 1043, 'Faviet' , 100 from dual union all
select 1045, 'Urman' , 100 from dual union all
select 1049, 'Sciarra' , 100 from dual
)
-- end input data; begin actual query --
select c_name, department_id from
( select department_name as c_name, department_id, 0 as categ from departments
union all
select ' ' || last_name as c_name, department_id, 1 from employees
order by department_id, categ, c_name
);
Result:
C_NAME DEPARTMENT_ID
------------- -------------
Executive 90
De Hann 90
King 90
Kochar 90
Finance 100
Chen 100
Faviet 100
Greenberg 100
Popp 100
Sciarra 100
Urman 100
Accounting 110
Gietz 110
Higgins 110
You don't need the "with ..." part; just use the query that begins at the SELECT statement after the two factored subqueries (after the "input data"). I even ordered by last name within each department for you; if that is not needed, just delete "c_name" from the ORDER BY clause.
I called the first column c_name; you may call it whatever you want, but calling it department_name when it also holds employee last names didn't make much sense to me. To call it whatever you want, change the SELECT statement from SELECT c_name, department_id
to SELECT c_name AS whatever, department_id...