Futsal is one popular soccer game around the world. In futsal game, passing a ball is the most critical activity. However, many inaccuracies were occurred when a futsal player was passing the ball toward a target. Therefore, the purpose of this report is to study the biomechanics analysis and to understand factors that affect the accuracy of passing ball based on the foot usage and the distance. Moreover, the study obtained the optimal combination of those two factors. We performed an experiment in which 10 men from school of Industrial Engineering Universitas Indonesia futsal player to participate. Their average mass and average height were (63 ± 13.19) kg and (172 ± 6.23) cm, respectively. The experiment was designed by using two-way factorial design. Each respondent was requested to pass the ball against the target with four different conditions such as the foot used (inside foot or instep foot) and the distance (2 meters or 3 meters). Platform 1 in AMTI Biomechanics Force Platforms BP400600H was used to collect the kinematics data from Ground Reaction Force (GRF) and Required Coefficient of Friction (RCOF). The results showed that the distance factor influence significantly to the accuracy of the target. Moreover, the interaction between those factors by the foot used and the distance also have a significant result to the GRF. The optimal combination of those factors was achieved when the futsal player was passing the ball by using inside foot at a distance of 2 meter. This combination gave a percentage of (91 ± 7) %.