strapi/packages/generators/app/lib/resources/json/ts/tsconfig-server.json.js

'use strict';

module.exports = () => ({
  extends: '@strapi/typescript-utils/tsconfigs/server',

  compilerOptions: {
    outDir: 'dist',
    rootDir: '.',
  },

  include: [
    // Include root files
    './',
    // Include all ts files
    './**/*.ts',
    // Include all js files
    './**/*.js',
    // Force the JSON files in the src folder to be included
    'src/**/*.json',
  ],

  exclude: [
    'node_modules/',
    'build/',
    'dist/',
    '.cache/',
    '.tmp/',

    // Do not include admin files in the server compilation
    'src/admin/',
    // Do not include test files
    '**/*.test.*',
    // Do not include plugins in the server compilation
    'src/plugins/**',
  ],
});