I doubt it exists. Until then, I'll stick with my Node.js build tools, thank you very much.
Honestly, if anyone has an example of a makefile that can bundle my scripts, insert bundle links into my HTML which is compiled from jade and nunjucks templates, minify the JS, CSS and HTML and optimize my images...I'd love to see that.
Anyway, the point is, everyone likes the smell of their own farts. But, they still stink.
One can argue that it would be better to solve that problem, rather than requiring everybody to sort-of solve it well enough to run one's own build.
Having said that, minimizing .js, .css, .html or .png files conceptually is the same as turning a .c into a .o, and bundling is conceptually the same as tarring or zipping a set of files, so I don't see why it wouldn't be possible to write a makefile that does that.
Windows is the only real challenge there, but with mingw, I can't imagine that it's a serious one.
I see no reason at all to use a Makefile in that project other than it being your personal preference. It's completely non-standard for web projects and it will only serve to confuse and annoy the next developer who wants to work on your code.
Node.js, NPM, Gulp and Grunt are all orders of magnitude easier to get running on a wide variety of operating systems than your typical C/C++ build tools. Furthermore, you don't have to learn some cryptic syntax to use them. It's all Javascript and JSON.
Saying that gulp/grunt aren't real build systems because of one feature that you actually missed anyway is like saying that Javascript isn't a real programming language because it doesn't compile to assembly.
Practically nobody uses Make for JS outside of a few misguided folks. There are good reasons for that. One of them is that Make's craptic language is useless outside of that one single task. Another one is that Make sucks at cross-platform. It forces you to use OS tools that don't exist on every OS. Meanwhile, Node.js tools work everywhere.