Data analytics has emerged as a strategic capability that enables organizations to transform vast volumes of data into actionable insights, thereby enhancing decision-making, operational efficiency, innovation, and competitive advantage. In the era of digital transformation, businesses increasingly rely on analytics-driven approaches to optimize performance, improve customer experiences, manage risks, and identify growth opportunities. This study examines the role of data analytics in business value creation by exploring its theoretical foundations, analytical techniques, organizational applications, value-generation mechanisms, implementation challenges, and future trends. Through a comprehensive review of contemporary literature and industry practices, the paper demonstrates how descriptive, diagnostic, predictive, and prescriptive analytics contribute to organizational performance. Findings indicate that data analytics significantly improves strategic decision-making, customer relationship management, operational optimization, and innovation outcomes. The study concludes that organizations that effectively integrate data analytics into their business processes achieve superior financial performance, enhanced agility, and sustainable competitive advantages in increasingly data-driven environments.