The Synergy Impact on Performance: Study of the Ministry of Finance’s Secondment Program


  • Gitty Ajeng Triastie Faculty of Administration Science, Universitas Indonesia, Depok, West Java
  • Agung Firman Sampurna Faculty of Administration Science, Universitas Indonesia, Depok, West Java



synergy, performance, Ministry of Finance, secondment program


Background: KMK 667/KM.01/2022 states that there are several areas for improvement in current conditions, such as government financial data that needs to be integrated and the absence of a single platform that provides comprehensive information and profiles of taxpayers/service users/payers. Some of these shortcomings may have a negative impact.

Aim: This study aimed to analyze the impact of synergy on performance in the Ministry of Finance’s secondment program.

Method: This study uses a positivism approach because it used theory as a starting point for research. The researcher’s position was outside the theory and the research object. The data and information collected were tested to confirm the research hypotheses. Literature studies were carried out by collecting and studying literature related to the themes and objects studied, such as books, journals, other research, articles, laws and regulations, official reports, and other supporting documents. The population in this study was 56 secondment teams scattered all around Indonesia in 2022, assessed by the monitoring and evaluation team and a census technique to have an accurate conclusion because all population members were included as the sample.

Findings: The analysis resulted in the conclusion that synergy positively affects performance in the Ministry of Finance's secondment program. Good cooperation, feelings of mutual openness and mutual trust emerged among the participants of the secondment program because there was a common perception of a goal that needed to be achieved together.


Bloch, D., Fournier, J., Gonçalves, D., & Pina, Á. (2016). Trends in public finance: Insights from a new detailed dataset. OECD Economic Department Working Papers, No. 1345, OECD Publishing, Paris.

Field, A. (2013). Discovering statistics using IBM SPSS statistics. SAGE.

Ghozali, I. (2016). Aplikasi analisis multivariate dengan program IBM SPSS 21. Badan Penerbit Universitas Diponegoro.

Ghozali, I., & Ratmono, D. (2017). Analisis multivariat dan ekonometrika: Teori, konsep, dan aplikasi dengan eview 10. Badan Penerbit Universitas Diponegoro.

Globocnik, D., Rauter, R., & Baumgartner, R. J. (2020). Synergy or conflict? the relationships among organisational culture, sustainability-related innovation performance, and economic innovation performance. International Journal of Innovation Management, 24(1).

Goldsmith, S., & Eggers, W. D. (2005). Governing by network: The new shape of the public sector. Brookings institution press.

Harrison, J. S., Hitt, M. A., Ireland, R. D., & Hoskisson, R. E. (1991). Synergies and post-acquisition performance: Differences versus similarities in resource allocations. Journal of Management, 17(1).

Heslina, H., Hastuti, H., Tafsir, M., & Data, M. U. (2023). Pengaruh profesional, akuntabel, sinergi, transparan, dan inovatif (PASTI) terhadap kinerja pegawai Bapas Kelas I Makassar. YUME: Journal of Management, 6(1), 150–160.

Kemenkeu RI. (2022). Buku II Nota Keuangan beserta Rancangan Anggaran Pendapatan dan Belanja Negara tahun anggaran 2023. Kemenkeu RI.

Keputusan Menteri Keuangan nomor 88/KMK.01/2022 tentang implementasi inisiatif strategis Kementerian Keuangan, Kemenkeu RI (2022).

Keputusan Menteri Keuangan nomor 667/KMK.01/2022 tentang perubahan atas Keputusan Menteri Keuangan nomor 210/KMK.01/2021 tentang program sinergi reformasi dalam rangka optimalisasi penerimaan negara, Kemenkeu RI (2022).

KemenPANRB RI. (2013). Reformasi birokrasi dalam praktik. KemenPANRB RI.

Lamparki, A. (2021). Secondments: A tool for interorganizational knowledge transfer [Doctoral Thesis]. University of Bath.

LePine, J. A., Hanson, M. A., Borman, W. C., & Motowidlo, S. J. (2000). Contextual performance and teamwork: Implications for staffing. Research in Personnel and Human Resources Management, 19.

Maznevski, M. L. (1995). Synergy and performance in multicultural teams. Journal of International Business Studies, 26.

Novie, M. (2020). Pengaruh sinergi pemasaran dan sinergi teknologi terhadap kinerja produk baru pada era dan post pandemi. GREENOMIKA, 2(1).

Ogada, A., Njuguna, A., & Achoki, G. (2016). Effect of synergy on financial performance of merged financial institutions in Kenya. International Journal of Economics and Finance, 8(9).

Septian, S., & Dharmastuti, C. F. (2019). Synergy, diversification and firm performance in mergers and acquisitions. Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019).

Tanriverdi, H. (2006). Performance effects of information technology synergies in multibusiness firms. MIS Quarterly: Management Information Systems, 30(1).

UKEssays. (2018). Advantages and disadvantages of positivism. UKEssays.

World Bank, & International Finance Corporation. (2009). Doing business in Indonesia 2010. The International Bank for Reconstruction and Development/The World Bank.

World Customs Organization. (2016). Guidelines for strengthening cooperation and the exchanging of information between customs and tax authorities at the national level. World Customs Organization.

Younus, T. S. (2016). The impact of synergy on teamwork performance: Group analysis perspective. The 15th Scientific Annual International Conference for Business Sustainability and Competitiveness in Business.

Yunus, E. (2018). Pengaruh kompetensi sumber daya manusia terhadap kinerja pegawai KPPBC Tipe Madya Pabean Tanjung Perak Surabaya. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(3).