Depends on the OS & there can be more than one, also depends if your on a vhosted server, as you may be allowed local override, which that case, it should be in your root/public_html dir, then just set it there.
A info.php file will tell you what configuration file its using and its location as well, at the top of the info file.
memory_limit = 128M
via ssh:
updatedb
find / -name php.ini -print
nano /etc/php.ini
change variable
restart crapache
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