yarn add -D babel-plugin-transform-dbg

{
  "presets": ["@babel/env"],
  "plugins": ["@babel/transform-runtime", "babel-plugin-transform-dbg"]
}

// component.vue
const vm = {
  methods: {
    onSomeEvent () {
      console.log(__debug) // {file:"/absolute/path/to/component.vue",line:4,method:"onSomeEvent"}
    }
  }
}

// a.js
function test () {
   console.log(__debug); // {file:"/absolute/path/to/a.js",line:2,method:"test"}
}
test()