Your current Makefile support DESTDIR but it does not create the related directories:
$(DESTDIR)$(PREFIX)/bin/
$(DESTDIR)$(PREFIX)/share/applications
$(DESTDIR)$(PREFIX)/share/abbayev2
$(DESTDIR)$(PREFIX)/share/pixmaps
Thus it will fail when specifying a DESTDIR.
You may use "mkdir -p" for this purpose (as you already do for other directories).
Your current Makefile support DESTDIR but it does not create the related directories: $(DESTDIR)$(PREFIX)/bin/ $(DESTDIR)$(PREFIX)/share/applications $(DESTDIR)$(PREFIX)/share/abbayev2 $(DESTDIR)$(PREFIX)/share/pixmaps
Thus it will fail when specifying a DESTDIR.
You may use "mkdir -p" for this purpose (as you already do for other directories).