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I built my own AirTag-like tracker with this Raspberry Pi alternative - how it works
If you're into Raspberry Pi, or just starting out, this project is great to sink your teeth into.
Asset tracking is a big thing, whether that be vehicles, tools, or even people moving about a site, and while there are a number of off-the-shelf solutions available -- the Apple AirTag being one that's very commonly used -- some want to build their own systems. These boards aren't cheap at about $65 to$75 each, but they're a great option for small-scale systems or something bespoke that would otherwise cost a lot of money (or just not be doable). But if you're not interested in coding and messing about with batteries and possible soldering, you're best sticking to off-the-shelf solutions -- either consumer finder tags for iOS or Android(or both) where the cost is in the tens or hundreds of dollars, or go full-on pro and spend several hundred to several thousand dollars.
Or read this on ZDNet