The way to prove that $σ(a) = 3^k$ has no solution? $\sigma(n)$ = sum of divisors of n is a divisors function.
How to prove there are no such $a$ and $k \ge 2$ satisfy $\sigma(a) = 3^k$.
This proplem can be simplify to the case when $a$ is a power of prime ($a=p^\alpha$) because
if $a = p_0^{\alpha_{0}}p_1^{\alpha_{1}}...p_n^{\alpha_{n}}$, then
$$\sigma(a) = \sigma(p_0^{\alpha_{0}})\sigma(p_1^{\alpha_{1}})...\sigma(p_n^{\alpha_{n}})=\prod_{i=0}^n \frac{p_i^{\alpha_i + 1} - 1}{p_i - 1}$$

As you stated, since $\sigma()$ is a multiplicative function, we only need to check the prime powers, i.e., for prime $p$, $e \ge 1$ and $j \ge 1$, that
$$\sigma(p^e) = \sum_{i=0}^{e}p^{i} = \frac{p^{e + 1} - 1}{p - 1} = 3^{j} \tag{1}\label{eq1A}$$
First, $p = 2$ and $e = 1$ gives $\sigma(2) = 2 + 1 = 3$, so $j = 1$ works. For $e \gt 1$, then
$$\sigma(2^e) = 2^{e + 1} - 1 = 3^{j} \; \; \to \; \; 2^{e + 1} - 3^{j} = 1 \tag{2}\label{eq2A}$$
Here, $j \gt 1$, but Mihăilescu's theorem shows there's no such solution (also, more simply, with $2^{e+1} = 3^j + 1$, then $e + 1 \ge 3$ means $3^j \equiv 7 \pmod{8}$, but $3^j \equiv 1 \pmod{8}$ or $3^j \equiv 3 \pmod{8}$ only). This means $a$ has at most $1$ factor of $2$ and there must be odd prime factors. Since $p = 3$ gives $\sigma(3^e) \equiv 1 \pmod{3}$, this means $p \ge 5$.
With the summation in \eqref{eq1A}, as there are $e + 1$ terms, getting an odd sum requires $e + 1$ to be odd, i.e., $e + 1 = 2r + 1$ for some integer $r \ge 1$. Using the fraction part in \eqref{eq1A}, if $p \equiv 2 \pmod{3}$, then $p^{e + 1} - 1 \equiv (2^2)^r(2) - 1 \equiv (1)^r(2) - 1 \equiv 1 \pmod{3}$ and $p - 1 \equiv 1 \pmod{3}$, so the result would be $\equiv 1 \pmod{3}$. Thus, this means $p \equiv 1 \pmod{3}$.
Once again from the summation in \eqref{eq1A}, as each term is $\equiv 1 \pmod{3}$, there must be a multiple of $3$ terms, i.e., $e + 1 = 3m$ for some integer $m \ge 1$. The fractional part of \eqref{eq1A} becomes
$$\frac{p^{e + 1} - 1}{p - 1} = \frac{p^{3m} - 1}{p - 1} = \left(\frac{p^{m} - 1}{p - 1}\right)(p^{2m} + p^{m} + 1) \tag{3}\label{eq3A}$$
Note that $\frac{p^{m} - 1}{p - 1} = \sum_{i=0}^{m-1}p$ is an integer. Also, since $p \equiv 1 \pmod{3}$, then $p^m = 3q + 1$ for some integer $q \ge 1$. Thus,
$$\begin{equation}\begin{aligned}
p^{2m} + p^{m} + 1 & = (3q + 1)^2 + (3q + 1) + 1 \\
& = (9q^2 + 6q + 1) + (3q + 1) + 1 \\
& = 9q^2 + 9q + 3 \\
& = 3(3q^3 + 3q + 1)
\end{aligned}\end{equation}\tag{4}\label{eq4A}$$
However, $3q^3 + 3q + 1 \gt 1$ and is not a power of $3$, so \eqref{eq1A} cannot hold. This therefore proves what is requested, i.e., there's no integer $a$ such that $\sigma(a) = 3^k$ for $k \ge 2$.
