BPJS Kesehatan improve the quality of health services and facilitating access to health services, especially for participants with chronic diseases with stable condition but still need long term treatment then BPJS Kesehatan implementation Program Rujuk Balik. Pharmacy retail which collaboration with BPJS as supporting health facility in Program Rujuk Balik is responsible for providing and conducting pharmaceutical services. Therefore, retail pharmacy was designed which could provide pharmaceutical services independently in the health insurance system. The data used in this report is obtained from data on BPJS website, PTSP Cirebon website, LKPP e-catalog website, and regulations about BPJS, JKN, income tax and business entities, et cetera. The name of retail pharmacy to be opened is Apotek Sejiwa located on Jl. Dr Wahidin Sudirohusodo No. 70, Kejaksan, Cirebon, West Java. Apotek Sejiwa use a one Managing Pharmacist, one other Pharmacist, one Pharmacy Technician for operation retail pharmacy. Apotek Sejiwa is feasible to build and operate with asset which has been determined with Break Even Point Rp. 109.126.075/month and PayBack Period 2 years and 9 months."