Answer by D Krueger for Is there a general term for the items in a directory?

The POSIX readdir documentation uses the word entry:

The readdir() function shall return a pointer to a structure representing the directory entry at the current position in the directory stream specified by the argument dirp, and position the directory stream at the next entry. It shall return a null pointer upon reaching the end of the directory stream. The structure dirent defined in the <dirent.h> header describes a directory entry.