<![CDATA[The development of artificial intelligence (AI) has changed the way students complete academic assignments. AI facilitates students' understanding of course materials, helps them search for references, organize writing, and complete assignments more efficiently. However, AI use also raises issues related to dependence, reduced independent learning, self-doubt about academic ability, and ethical awareness in academic practice. This study aims to understand how accounting students make sense of convenience and dependence in using AI for academic assignments. The study employed a qualitative approach with a phenomenological design. The participants were four students from the Accounting Study Program who had experience using AI in completing academic assignments. Data were collected through semi-structured interviews and analyzed using principles of phenomenological analysis. The findings revealed five main themes: AI as a companion in completing academic assignments; AI as a shortcut when facing academic difficulties; a shift in learning from independent information seeking to immediate assistance; dependence, self-doubt, and emotional ambivalence; and ethical awareness and concerns about professional competence. The essence of the participants' experience reflects an ambivalence between convenience and dependence. AI helps students complete assignments more quickly and with greater confidence, but it also makes them increasingly accustomed to relying on AI and reduces their effort to think independently. These findings emphasize the importance of using AI critically, proportionally, and responsibly so that AI remains a learning companion rather than a substitute for students' thinking processes.]]>
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