hello @RAFSAN BIN SHAHIN
Welcome to the community.
At its core Jira is a work/task tracking tool. You create "issues" in Jira to represent your tasks. You can design "workflows" that describe the states the tasks move through. You can set an Assignee for the task to identify who is responsible for the work.
Jira can support business processes, development processes, and customer support processes with its three products - Jira Work Management, Jira Software, and Jira Service Management.
There are many specific features to Jira to support the above, and Jira is very configurable to meet your needs. Additionally there is an active Marketplace where third parties have developed apps that add to the features of Jira.
If you want more detail, I suggest that you look for videos on YouTube, explore the training materials at Atlassian University, or potentially engage with an Atlassian Solution Partner to explore your specific needs.
(Disclosure: I work for an Atlassian Platinum Solution Partner.)
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