The Latics, who are currently three points from safety in the league, travel to Championship club Huddersfield Town on Sunday in the fifth round.
"We are not taking the opportunity of being involved in the fifth round of this cup competition lightly, and also we are taking this as a game to help us find our best form in the league," Martinez told Sky Sports News.
"I don't think both competitions should pull against each other. It is the opposite - they both should help the team in the same direction."
A win for Wigan this weekend would see them equal their best ever showing in the FA Cup.