This is a small list that was created which has recommendations for useful subtitles software. Many other software solutions are available which can be found via web search.
viewtopic.php?t=2881&p=9206#p9206
My preference: Subtitle Workshop, which I use in conjunction with my preferred Word type software.
Definitely varies from user to user. I suggest downloading the many free solutions that are available via the web, and test drive each until you find one that best suits your needs and comfort zone.
If you are a Linux user, their repositories have a large selection to choose from for subtitles. Software such as Aegisub or Gnome Subtitles, are quite similar to their Windows counterparts. Additional subtitle software is also available via Snap or as AppImages.
https://snapcraft.io/search?q=subtitle
Hope this gives you a start and good luck.