I still can't reproduce the problem that you're experiencing.
Using the same build of Strawberry Perl as you: 
C:\sisyphusion\Encode-IBM-0.11>perl -V
Summary of my perl5 (revision 5 version 30 subversion 0) configuration
+:

  Platform:
    osname=MSWin32
    osvers=10.0.17763.529
    archname=MSWin32-x86-multi-thread-64int
    uname='Win32 strawberry-perl 5.30.0.1 #1 Thu May 23 09:43:53 2019 
+i386'
    .................

[download]
I find no problem if Makefile.PL has been modified as I specified earlier: 
C:\sisyphusion\Encode-IBM-0.11>perl Makefile.PL
enc2xs is C:\_64\strawberry-vanilla-5.30.0\perl\bin\enc2xs.bat
encode.h is at C:\_32\strawberry-5.30.0\perl\lib\Encode
Checking if your kit is complete...
Looks good
Generating a gmake-style Makefile
Writing Makefile for Encode::IBM
Writing MYMETA.yml and MYMETA.json

C:\sisyphusion\Encode-IBM-0.11>gmake test
Running Mkbootstrap for IBM ()
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe" -MExtUtils::Command -e ch
+mod -- 644
 "IBM.bs"
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe" -MExtUtils::Command::MM -
+e cp_nonempty -- IBM.bs blib\arch\auto\Encode\IBM\IBM.bs 644
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe"  C:\_64\strawberry-vanill
+a-5.30.0\perl\bin\enc2xs.bat -"Q" -o IBM_937_t.c -f IBM_937_t.fnm
Reading ibm-937 (ibm-937)
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe"  C:\_64\strawberry-vanill
+a-5.30.0\perl\bin\enc2xs.bat -"Q" -o IBM_964_t.c -f IBM_964_t.fnm
Reading ibm-964 (ibm-964)
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe"  C:\_64\strawberry-vanill
+a-5.30.0\perl\bin\enc2xs.bat -"Q" -o IBM_835_t.c -f IBM_835_t.fnm
Reading ibm-835 (ibm-835)
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe"  C:\_64\strawberry-vanill
+a-5.30.0\perl\bin\enc2xs.bat -"Q" -o IBM_939_t.c -f IBM_939_t.fnm
Reading ibm-939 (ibm-939)
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe"  C:\_64\strawberry-vanill
+a-5.30.0\perl\bin\enc2xs.bat -"Q" -o IBM_947_t.c -f IBM_947_t.fnm
Reading ibm-947 (ibm-947)
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe" "C:\_32\strawberry-5.30.0
+\perl\lib\ExtUtils/xsubpp"  -nolinenumbers -typemap C:\_32\strawberry
+-5.30.0\perl\lib\ExtUtils\typemap  IBM.xs > IBM.xsc
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe" -MExtUtils::Command -e mv
+ -- IBM.xsc IBM.c
gcc -c  -IC:\_32\strawberry-5.30.0\perl\lib\Encode -s -O2 -DWIN32 -D__
+USE_MINGW_ANSI_STDIO -DPERL_TEXTMODE_SCRIPTS -DPERL_IMPLICIT_CONTEXT 
+-DPERL_IMPLICIT_SYS -DUSE_PERLIO -fwrapv -fno-strict-aliasing -mms-bi
+tfields -s -O2   -DVERSION=\"0.11\" -DXS_VERSION=\"0.11\"  "-IC:\_32\
+strawberry-5.30.0\perl\lib\CORE"   IBM.c
gcc -c  -IC:\_32\strawberry-5.30.0\perl\lib\Encode -s -O2 -DWIN32 -D__
+USE_MINGW_ANSI_STDIO -DPERL_TEXTMODE_SCRIPTS -DPERL_IMPLICIT_CONTEXT 
+-DPERL_IMPLICIT_SYS -DUSE_PERLIO -fwrapv -fno-strict-aliasing -mms-bi
+tfields -s -O2   -DVERSION=\"0.11\" -DXS_VERSION=\"0.11\"  "-IC:\_32\
+strawberry-5.30.0\perl\lib\CORE"   IBM_835_
t.c
gcc -c  -IC:\_32\strawberry-5.30.0\perl\lib\Encode -s -O2 -DWIN32 -D__
+USE_MINGW_ANSI_STDIO -DPERL_TEXTMODE_SCRIPTS -DPERL_IMPLICIT_CONTEXT 
+-DPERL_IMPLICIT_SYS -DUSE_PERLIO -fwrapv -fno-strict-aliasing -mms-bi
+tfields -s -O2   -DVERSION=\"0.11\" -DXS_VERSION=\"0.11\"  "-IC:\_32\
+strawberry-5.30.0\perl\lib\CORE"   IBM_937_t.c
gcc -c  -IC:\_32\strawberry-5.30.0\perl\lib\Encode -s -O2 -DWIN32 -D__
+USE_MINGW_ANSI_STDIO -DPERL_TEXTMODE_SCRIPTS -DPERL_IMPLICIT_CONTEXT 
+-DPERL_IMPLICIT_SYS -DUSE_PERLIO -fwrapv -fno-strict-aliasing -mms-bi
+tfields -s -O2   -DVERSION=\"0.11\" -DXS_VERSION=\"0.11\"  "-IC:\_32\
+strawberry-5.30.0\perl\lib\CORE"   IBM_939_t.c
gcc -c  -IC:\_32\strawberry-5.30.0\perl\lib\Encode -s -O2 -DWIN32 -D__
+USE_MINGW_ANSI_STDIO -DPERL_TEXTMODE_SCRIPTS -DPERL_IMPLICIT_CONTEXT 
+-DPERL_IMPLICIT_SYS -DUSE_PERLIO -fwrapv -fno-strict-aliasing -mms-bi
+tfields -s -O2   -DVERSION=\"0.11\" -DXS_VERSION=\"0.11\"  "-IC:\_32\
+strawberry-5.30.0\perl\lib\CORE"   IBM_947_t.c
gcc -c  -IC:\_32\strawberry-5.30.0\perl\lib\Encode -s -O2 -DWIN32 -D__
+USE_MINGW_ANSI_STDIO -DPERL_TEXTMODE_SCRIPTS -DPERL_IMPLICIT_CONTEXT 
+-DPERL_IMPLICIT_SYS -DUSE_PERLIO -fwrapv -fno-strict-aliasing -mms-bi
+tfields -s -O2   -DVERSION=\"0.11\" -DXS_VERSION=\"0.11\"  "-IC:\_32\
+strawberry-5.30.0\perl\lib\CORE"   IBM_964_t.c
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe" -MExtUtils::Mksymlists \ 
+    -e "Mksymlists('NAME'=>\"Encode::IBM\", 'DLBASE' => 'IBM', 'DL_FU
+NCS' => { }, 'FUNCLIST' => [], 'IMPORTS' => {  }, 'DL_VARS' => []);"
g++.exe IBM.def -o blib\arch\auto\Encode\IBM\IBM.xs.dll -mdll -s -L"C:
+\_32\strawberry-5.30.0\perl\lib\CORE" -L"C:\_32\strawberry-5.30.0\c\l
+ib" IBM.o IBM_835_t.o IBM_937_t.o IBM_939_t.o IBM_947_t.o IBM_964_t.o
+   "C:\_32\strawberry-5.30.0\perl\lib\CORE\libperl530.a" -lmoldname -
+lkernel32 -luser32 -lgdi32 -lwinspool -lcomdlg32 -ladvapi32 -lshell32
+ -lole32 -loleaut32 -lnetapi32 -luuid -lws2_32 -lmpr -lwinmm -lversio
+n -lodbc32 -lodbccp32 -lcomctl32 -Wl,--enable-auto-image-base "C:\_32
+\strawberry-5.30.0\perl\bin\perl.exe" -MExtUtils::Command -e chmod --
+ 755 blib\arch\auto\Encode\IBM\IBM.xs.dll
cp lib/Encode/IBM.pm blib\lib\Encode\IBM.pm
cp lib/Encode/IBM/835SOSI.pm blib\lib\Encode\IBM\835SOSI.pm
cp lib/Encode/IBM/939SOSI.pm blib\lib\Encode\IBM\939SOSI.pm
cp lib/Encode/IBM/835SOSI/TSGH.pm blib\lib\Encode\IBM\835SOSI\TSGH.pm
cp lib/Encode/IBM/947SOSI.pm blib\lib\Encode\IBM\947SOSI.pm
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe" "-MExtUtils::Command::MM"
+ "-MTest::
Harness" "-e" "undef *Test::Harness::Switches; test_harness(0, 'blib\l
+ib', 'blib
\arch')" t/*.t
t/IBM.t .. ok
All tests successful.
Files=1, Tests=3,  1 wallclock secs ( 0.03 usr +  0.00 sys =  0.03 CPU
+)
Result: PASS

C:\sisyphusion\Encode-IBM-0.11>gmake install
"C:\_32\strawberry-5.30.0\perl\bin\perl.exe" -MExtUtils::Command::MM -
+e cp_nonem
pty -- IBM.bs blib\arch\auto\Encode\IBM\IBM.bs 644
Files found in blib\arch: installing files in blib\lib into architectu
+re depende
nt library tree
Installing C:\_32\strawberry-5.30.0\perl\site\lib\auto\Encode\IBM\IBM.
+xs.dll
Appending installation info to C:\_32\strawberry-5.30.0\perl\lib/perll
+ocal.pod
 require Encode::IBM;
 require Encode::IBM::835SOSI;
 require Encode::IBM::939SOSI;
 require Encode::IBM::947SOSI;
 require Encode::IBM::835SOSI::TSGH;
 require Encode;
 require Encode::compat;
 require Encode::Locale;
 require Encode::compat::5006001;
 require Encode::compat::Alias;
Constant subroutine Encode::FB_PERLQQ redefined at C:/_64/strawberry-v
+anilla-5.3
0.0/perl/lib/constant.pm line 171.
Constant subroutine Encode::FB_HTMLCREF redefined at C:/_64/strawberry
+-vanilla-5
.30.0/perl/lib/constant.pm line 171.
Constant subroutine Encode::FB_XMLCREF redefined at C:/_64/strawberry-
+vanilla-5.
30.0/perl/lib/constant.pm line 171.
Prototype mismatch: sub Encode::find_encoding ($;$) vs none at C:/_64/
+strawberry
-vanilla-5.30.0/perl/vendor/lib/Encode/compat/common.pm line 80.
Prototype mismatch: sub Encode::encode_utf8 ($) vs ($;$) at C:/_64/str
+awberry-va
nilla-5.30.0/perl/vendor/lib/Encode/compat/common.pm line 88.
 require Encode::compat::common;
 require Encode;
 require Encode::Alias;
 require Encode::Byte;
 require Encode::CJKConstants;
 require Encode::CN;
 require Encode::Config;
 require Encode::ConfigLocal;
 require Encode::EBCDIC;
 require Encode::Encoder;
 require Encode::Encoding;
 require Encode::GSM0338;
 require Encode::Guess;
 require Encode::JP;
 require Encode::KR;
 require Encode::Symbol;
 require Encode::TW;
 require Encode::Unicode;
 require Encode::CN::HZ;
 require Encode::JP::H2Z;
 require Encode::JP::JIS7;
 require Encode::KR::2022_KR;
 require Encode::MIME::Header;
 require Encode::MIME::Name;
 require Encode::MIME::Header::ISO_2022_JP;
 require Encode::Unicode::UTF7;
$Encode::ExtModule{'ibm-835'} = "Encode::IBM";
$Encode::ExtModule{'ibm-835-sosi'} = "Encode::IBM";
$Encode::ExtModule{'ibm-835-sosi-tsgh'} = "Encode::IBM";
$Encode::ExtModule{'ibm-937'} = "Encode::IBM";
$Encode::ExtModule{'ibm-939'} = "Encode::IBM";
$Encode::ExtModule{'ibm-939-sosi'} = "Encode::IBM";
$Encode::ExtModule{'ibm-947'} = "Encode::IBM";
$Encode::ExtModule{'ibm-947-sosi'} = "Encode::IBM";
$Encode::ExtModule{'ibm-964'} = "Encode::IBM";
C:/_64/strawberry-vanilla-5.30.0/perl/lib/Encode
Generating C:\_64\strawberry-vanilla-5.30.0\perl\lib\Encode\ConfigLoca
+l.pm...

C:\sisyphusion\Encode-IBM-0.11>

[download]
I don't think I can help further until I see the outputs of both: 
type Makefile.PL
amd
set PATH

[download]
Cheers,
Rob

In reply to Re^5: enc2xs not found! at Makefile.PL by syphilis
in thread enc2xs not found! at Makefile.PL by levW

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
to format your post, it's "PerlMonks-approved HTML":


  • Posts are HTML formatted. Put <p> </p> tags around your paragraphs. Put <code> </code> tags around your code and data!
  • Titles consisting of a single word are discouraged, and in most cases are disallowed outright.
  • Read Where should I post X? if you're not absolutely sure you're posting in the right place.
  • Please read these before you post! —
  • Posts may use any of the Perl Monks Approved HTML tags:
    a, abbr, b, big, blockquote, br, caption, center, col, colgroup, dd, del, details, div, dl, dt, em, font, h1, h2, h3, h4, h5, h6, hr, i, ins, li, ol, p, pre, readmore, small, span, spoiler, strike, strong, sub, summary, sup, table, tbody, td, tfoot, th, thead, tr, tt, u, ul, wbr
  • You may need to use entities for some characters, as follows. (Exception: Within code tags, you can put the characters literally.)
            For:     Use:
    & &amp;
    < &lt;
    > &gt;
    [ &#91;
    ] &#93;
  • Link using PerlMonks shortcuts! What shortcuts can I use for linking?
  • See Writeup Formatting Tips and other pages linked from there for more info.