it depends, 'value' is a very vague concept, within Abrahamic religions i think it could be defined in fulfilling moral obligations. You are given purpose through biblical tenets, so to say, you have guidelines to your behavior and thinking, and fulfilling those guidelines provides 'value', as you are a 'valuable', devout follower of your faith.
for those who can't inherently obtain a moral rulebook, they have to develop these morals themselves, it is up to them to forge an understanding of what them deem 'good'. without a god, and without threat of hell, what drives people to still do good things?
i believe value in one without theological constraints lies in self-fulfillment, and standing true to a unique morality. living life truthfully to yourself, without vice, hate, loathing, etc.
this is all to say that without a religious rulebook to tell people what to value, it is up to interpretation, there is no atheist's sect, no figurehead or doctrine. it is a deeply personal journey.