Just like any other photographic tool, how much are you willing to spend? If you look through the various camera scanning threads you will see that since the introduction of the Negative Lab Pro plug in for Lightroom those users have noted a much faster workflow and better quality scans due in large part to software design specifically for converting negatives. It comes at a price. Lightroom is about ten US dollars a month for subscription and the NLP plug in is another hundred. If you shoot a lot of film, have a large backlog of negatives to digitize or have clients paying for your film work, then it's worth it. Nothing is faster to use or produces better camera scans.
Both Lightroom and Photoshop will give good results but with more work. If you have either there are plenty of tutorials out there for assistance.
On to the others like myself. I expose three or four rolls of B&W a month on average. I can't justify the cost of Lightroom and have tried a lot of the freeware. Darktable, GIMP and a couple of others. As a long time Apple user Im using RAW Power from Gentlemen Coders. They were the group Apple used for Aperture before discontinuing in in favor of Photos. I paid about forty dollars for the stand alone version but mostly it's used as a Photos plug in and offers plenty of options. I like it because it's non-destructive, has a Invert and B&W setting in the menu.
If you are using the Nikon software, Richard Haw has a tutorial from a few years ago. Here's the link:
https://richardhaw.com/2017/10/13/negative-digitization-with-a-nikon-dslr/
There is no definitive answer. Find what works for you and practice.