Abstract: “Implementation of IT value based on the Resource-based view within an organization becomes a very important issue, especially to define the IT resources owned by the organization in enhancing its organizational competitiveness. The goals of the IT value implementation is to increase the organization's core competences for achieving competitive advantage. Implementation should be in line with the IT value management and governance policies so that continuous improvement of the organization performance can be maintained. This paper reports an approach for governing RBV-based IT value using COBIT 5. The governing of IT value is important for guaranteeing the IT value.”

Keywords: IT, Resource-based view, IT Value, IT Resources, COBIT, IT Balanced Score Card.