test/fixtures/es-module-loaders/js-loader.mjs


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import { URL } from 'url';
import { builtinModules } from 'module';

const baseURL = new URL('file://');
baseURL.pathname = process.cwd() + '/';

export function resolve (specifier, base = baseURL) {
  if (builtinModules.includes(specifier)) {
    return {
      url: specifier,
      format: 'builtin'
    };
  }
  // load all dependencies as esm, regardless of file extension
  const url = new URL(specifier, base).href;
  return {
    url,
    format: 'module'
  };
}