When we are talking about differentiable functions, we often use the property that $f' = 0 \Leftrightarrow f = \mathrm{const}$. We could try to use similar approach here. Let us define 'descrete derivative' as
$$
f'(n) = f(n) - f(n-1)
$$
and 'discrete antiderivative' as
$$F(n) = \sum\limits^n f(n).$$
It is easy to see that $F'(n) = f(n)$. Our 'derivative' satisfies a property, that is very similar to $(f/g)' = f' / g - f g' / g^2$. That is
$$
\left(\frac{f}{g} \right)'(n) = \frac{f'(n)}{g(n)} - \frac{f(n-1) g'(n)}{g(n) g(n-1)}.
$$
The property '$S(3m) / S(m)$ does not depend on $m$' could be read now as $(S(3m) / S(m))' = 0$.
Notice that
$$
S'(3m) = a_{3m} + a_{3m-1} + a_{3m-2}.
$$
All that's left is to solve the equation.