The purpose of this research is to find out how to implement resource-based view of the East Java Restu Oto Bus Company. In this study, triangulation techniques were used in data collection using interview, documentation and observation techniques. The goal is to find the suitability of data in the field with the same source. The analysis used is external and internal analysis, for external analysis using resource-bctsed view. During the research, the authors found that the main and important assets or resources for the company are human resources based on competence, knowledge and skills. All of them are intangible assets that are heterogeneous and immobile so that they cannot be moved and imitated by competitors. After conducting data collection and analysis, it was found that good resource management can provide more value for the company. Human resource development is always carried out because employees are the company's assets that make the biggest contribution to the company. Each resource-bctsed view component owned by the East Java Restu Oto Bus Company shows that all of them have four main attributes, namely giving value (valuable), rare (rare), difficult to imitate (hard to imitate) and capability in managing all resources (organization).
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