I use Makefile for Android just like I use Makefile for my non-Android side-projects.

Gradle is great for building Android apks and libraries. However, adding custom commands and running them is hard. Further, try specifying a particular version of Java (e.g. Java 17) to use with Gradle and the command line becomes really long.
Further, if you want to do more things, like running Maestro tests or uploading releases to Google Play with Fastlane, adding them to Gradle becomes really difficult.
Here are the commands that I have added to my Makefile.
# To build a debug build
buildDebug
# To update stale dependencies
checkDependenciesForUpdates
# Clean the build
clean
# Install the debug build on attached device/emulator
installDebug
# Lint the debug build
lintDebug
# Lint the release build
lintRelease

# Open Google Play dashboard in the browser
openGooglePlayDashboard

# Start Android Auto app for testing
startAndroidAutoTesting

# Test local build with Maestro on a local device (>= API 29) 
testOnLocalDevice
# Test local build with Maestro on mobile.dev
testOnMaestroCloud

# Upload to Google Play - no urgency, 10% rollout
uploadReleaseNormal
# Upload to Google Play with urgency set, 99% rollout
uploadReleaseUrgent