It's certainly not a terrible practice to include JIRA issues in code comments, but this technique tightly/manually couples two disparate concerns (issues and code), and requires updates to multiple systems/locations (JIRA, anywhere in source the issue is mentioned, version control history).

Code comments are problematic in general because they are often not updated.

A better approach would be find some way to integrate your issue tracking system with your version control system, so that the two concerns can be maintained separately, in an automated fashion.

It's certainly not a terrible practice to include JIRA issues in code comments, but this technique tightly/manually couples two disparate concerns (issues and code), and can require updates to multiple systems/locations (JIRA, anywhere in source the issue is mentioned, version control history).

Code comments are problematic in general because they are often not updated.

A better approach would be find some way to integrate your issue tracking system with your version control system, so that the two concerns can be maintained separately, in an automated fashion.