Abstract: “The use of IT has become a necessity in today's business because of its benefits, which has been felt in the daily work. Consequently impressed that IT spending into massive without considering again the abilityto control. Therefore, it needs to research values of IT in terms of relationship to business performance so, in turn, there will be created an IT value model. The methodologies adopted to do this research are meta-analysis, Resource-Based View analysis, value engineering analysis, systems engineering analysis, and business model analysis. The study results in IT value conceptual model and IT value business model. Bothmodels can lead to reposition the IT role within the business, on one hand. On the other hand, the models will increase its role such that “the picture” of business can be controlled due to IT value engineering aswell.”

Keywords: IT, value, reposition, engineering, model, business.