if you have access to the jira DataBase that query gives you the issues that are not present in the worklog table.
You take the issues whose id is not in the list of issues saved in worklog table.
worklog table looks like this:
You could also use simply something like this
SELECT * FROM jiraissue
WHERE (TIMESPENT is null OR TIMESPENT = 0)
AND project = (select pr.id from project pr where pr.pkey = 'PT')
But you could lose issues that had work logged and then it was removed (not a big problem usually but...)
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