This study aims to determine and analyze the effect of the healthy environment of the flat, facilities, and the effectiveness of management on residents' comfort level, either directly or indirectly. This research was conducted in Rusunawa Lette, Mariso District, Makassar City, from May to July 2020. This type of research is quantitative research. Data collection techniques used observation, questionnaires, and documentation by taking a sample of 167 respondents who were determined based on the Slovin formula. The instrument in this study used validity and reliability tests to test and analyze data using path analysis techniques (Path Analysis). The results showed that: 1) a healthy environment and facilities had a positive and significant effect on the effectiveness of management in Rusunawa Lette. 2) A healthy environment and facilities have a positive and significant impact on the comfort level of Rusunawa Lette's occupants. 3) management effectiveness has a positive and significant effect on the comfort level of Rusunawa Lette's occupants. 4) A healthy environment has a positive and significant impact on the occupants' comfort level through the effectiveness of the management of Rusunawa Lette. 5) facilities have a positive and significant effect on residents' comfort level through the point of the power of Rusunawa Lette.