VBA is not VB .NET.
You only seem to be retrieving no rows or 1 row, so it seems unnecessary. You could use a status label, instead to keep the user informed what is going on.
In order to use a progress bar above, you will need to first get the number of rows:
Select Count(*) from Borrower where user_name='" & EmsTextBox1.Text & "' AND userpass = '" & EmsTextBox2.Text & "'"
This query most likely only returns 0 or 1 rows.
Then run the query (above) to retrieve your data.
This would be more useful if you are retrieving many rows such as:
Select * from Borrower
So, you would first get the row count using:
Select Count(*) from Borrower
Then, get your data:
Select * from Borrower
Use a counter in your loop to keep track of the current row number. You know the total number of rows from the first query.
You would probably have to use a BackgroundWorker to accomplish this.
How to: Use a Background Worker
101 Samples for Visual Basic 2005
(In "Base Class Libraries - Group 2 Samples", see "WorkingWithThreads")