The meme references are so good. The comedy hits just right. The 4th wall breaks are quite funny too. The characters are cute and have their own unique personalities. The story progression is sutle but its a cgdct show plus sort of slice of life so thats not its main aspect. The animation is stunning and drawn frame by frame for a crowd-funded animation. As for character, for example, Yurine is a very cute character while it contrasts her funny sadistic pleasures from torturing jashin-chan or jashin-chan's cute and charming nature contrasts her funny mischievous attitude puts a great laugh when in specific parts. Some of the references require you to watchthe previous seasons.
There are also a lot of hidden references or world-building hidden around which are hard to spot on your first watch if you are not so familiar with the references but it makes me happy to see references and small but sutle world buildings. I would love to explain but that goes into spoiler territory so I cant.
Jashin-chan Drop kick is an underrated show that i hope gets more popularity!