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Navigate to Apps and select Reports and Timesheets.
Navigate to New Report and select Custom Reports.
Select view type as List.
Add fields like Issue key, Time Spent, and Time to resolution target, and also add the calculated field Time to resolution target in seconds and SLA percentage to view the result.
Write a JQL as per requirement.
Here, the user logged Time as 1h, 2h, and 3h for the respective issue, and Time to resolution is 16h. So the result is (1/16)*100=6.25 for the user spending 1h toward the goal of 16h.
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