Use set_time_limit() instead of ini_set( 'max_execution_time' )

[wpscholar]

As a best practice, we should use the set_time_limit() function instead of the ini_set() function and setting max_execution_time.

The primary reason is that the set_time_limit() function sets the time limit for the current script only. Setting max_execution_time impacts the entire PHP environment and could cause performance issues.