The preference to mimic the old folder structure in new/imported projects is enabled by default, so that tutorials and teaching materials transition easily, but you can turn this off in Preferences > Asset Browser if you wish to work in the clean new 2.3.0 way. In 2.3.0 organising your resources by gameplay/functionality area like this is perfectly valid and achievable now:

(In this same scenario, you likely do not want to use Custom as this is per-person and so one team member could cause conflicts for others as your browsers get out of sync.) Note: Each time you change the sorting method, your GMS2 project file gets rewritten, so if you're working in a team and using source control, you probably want to establish either A>Z or Z>A and then all stick with it. You can now create any resource type at any place in the tree, create multiple resources at once using the new Create Assets menu at the top, add Tags to your resources, and sort the tree A>Z/Z>A or your own custom order.

The old GameMaker resource tree and its fixed “by resource” layout has been removed and now GMS2 has the Asset Browser.

Game maker studio 2 for loop