It's hard to separate the meaning of "sense" within "to make sense" because as you say, it is an idiom. So it's easier to think of "make sense" as one verb.
Sometimes "it makes sense" means that it seems like a good idea:
> "It makes sense to carry an umbrella if it might rain."
> "I asked him for advice, and everything he said made sense."
> "Sleeping for eight hours a night makes a lot of sense."
Sometimes "makes sense" means that it is understandable:
> "Oh, now that you have explained it, it makes sense."
> "You keep trying to explain when to use the past perfect in English, but it still doesn't make sense to me."
> "That guy talks a lot but he makes no sense."
> "It makes sense that you're going to Mexico if you want to learn Spanish."