Depends - sometimes with simple Jira boards, sometimes with other tools like Smartsheets or Air Table or a simple spreadsheet, sometimes with post-its and a white board, sometimes with no system formal or otherwise. My point is less about Jira specifically and more about tool/process dogma (although I do think Jira is the tool of choice for most “we must used the Agile Toolkit Scaled Enterprise Framework Productivity System MegaProcess for all things!” types than others, mostly because of having been around forever and because of Atlassian pitching organizations to use Jira workflows for compliance as if it were uniquely capable of tracking when someone clicked a button in a UI).