Let's consider state machines in VHDL that sit in some idle state until they're triggered to work for a while and end up in idle state again.
What is the better practice:
I would recommend having a busy flag rather than an idle flag on interfaces between modules. This is the most common way to do it, and it is also marginally easier to interpret what "busy" means. Plus, most flow control signals go high rather than low to request a pause in the flow of data (full, empty, error, etc.), thus you could argue that having an "idle" or "ready" signal would be inconsistent.
That being said, this is like others have said not really important.