Depends on who is the question asked to.
Scrum master - entire work is around the jira usage by the team. who is doing what and how much workload is on the squad or team and team member.
Product owner - capturing the requirements, refining them with the stakeholders and team, scoping the work in respective sprints. so again pretty heavy
Engineers or developers in the team - extent of understanding the what and why and documenting the how in terms of technical specifications have to be documented.
Eventually JIRA becomes the source of truth of information. If all parties ensure jira is up to date "today" then information and statistics gathering in the proverbial "tomorrow" becomes accurate.
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