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Introduction The problem of the amount of arrears BPJS claims in number of Makassar City hospitals were considered to be detrimental and reduce the quality of public health services. This problem was followed by a lack of coordination in several policies between the Regional Government and BPJS. This research aim was conducted of evaluating the governance of JKN implementation for five years specifically the aspects of management in the JKN road map. Methode: This research is a qualitative study using a realist evaluation approach. This approach is used to explore the process and achievements of the Health BPJS in implementing the JKN program in an open, efficient and accountable manner (target-1, target-5, and target-8 of the JKN Road Map). The principle of good governance becomes a theory hypothesized and tested in a context-mechanism-outcome configuration. Realist Evaluation was chosen because it can present the causality of the situation and interaction between institutions that contribute to the achievement of JKN program governance. Result: There are various contexts in implementing JKN policy. The JKN policy context in South Sulawesi is uniform and has a robust centralistic nature. The internal framework is the HR in the South Sulawesi Provincial Health Office and Regency-cities that are complete and have active participation. However, the mechanism that occurs in the implementation of the JKN program, the South Sulawesi Health Service cannot access data owned by the Health BPJS from 2014 - 2018. The BPJS Health Makassar region has to wait for the authority of the Central Health BPJS in opening the data. Makassar region Health BPJS feels it does not have an obligation to be open in implementing JKN, so the outcomes arising from this mechanism are various things that are not good in JKN governance. The local Health Office has not been able to access, and use JKN data such as contribution data, membership data, health service utilisation data for program preparation or health sector budgeting according to regional needs. Conclusion: The implementation of the JKN program has not been managed well, due to the non-transparency of some data and information in the management of the JKN program in Makassar. A centralised system that is solid in the use of data in BPJS Health organs results in local governments not having access to use BPJS Health data in health policy planning according to local needs (local responsiveness).